2026年度的个人所得税专项附加扣除信息确认已于12月1日开始，即将于12月31日截止。个人所得税专项附加扣除有哪些种类？如何进行确认操作？一起了 解。 个人所得税专项附加扣除信息确认 具体如何操作？ 个人所得税专项附加扣除包括子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人、3岁以下婴幼儿照护七项。纳税人可以通过个人所得 税App进行操作，确认下一年度个人所得税专项附加扣除信息。 使用手机下载个人所得税App，在首页或"办&查"中选择"专项附加扣除"。 若2026年度专项附加扣除信息无变化，只需在2025年度基础上确认即可，点击"一键带入"，即完成信息确认。 若需要对已填报的信息进行修改。如修改赡养老人、子女教育等信息，选择"填报记录"中相应扣除项目，在"填报详情"页面点击"修改"。 税务部门提醒，个人所得税专项附加扣除信息确认时间为12月1日至31日，符合条件的纳税人请在规定时间进行信息确认。 国家税务总局12366北京纳税服务中心 陈姝霖：每年12月，纳税人要对下一年度的专项附加扣除信息进行确认，这样就可以保证在来年一月，纳税人可以及 时足额享受专项附加扣除政策。 七项个税专项附加扣除 按 ...

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 问题三 夫妻双方能一方填报住房贷款利息专项附加扣 除，另一方填报住房租金专项附加扣除吗? 纳税人及其配偶在一个纳税年度内不能同 时分别享受住房贷款利息和住房租金专项附加 扣除。 问题四 夫妻双方主要工作城市相同，双方能否均填列 住房租金专项附加扣除? 如果主要工作城市相同，只能由一方（承 租人）扣除; 如果主要工作城市不同, 才可以 分别由承租人扣除。 住房贷款利息篇 问题一 第一套住房已按规定享受住房贷款利息专项附 加扣除，出售后再次购买住房，发生的住房贷款利 息支出可以继续填报享受吗? 纳 税 人 发 生 首 套 住 房 贷 款 利 息 支 出 只 能 享受一次首套住房贷款的利息扣除,只要纳 税人申报扣除过一套住房贷款利息，在个人 所得税专项附加扣除的信息系统中就存有扣 除 。 。 他房屋享受住房贷款利息专项附加扣除。 问题二 夫妻双方婚前都有住房贷款,婚后怎么享受住 房贷款利息专项附加扣除? 夫妻双方婚前分别购买住房发生的首套住 房贷款,其贷款利息支出,婚后可以选择其中一 套购买的住房,由购买方按扣除标准的 100% 扣除,也可以 ...

Group 1 - The article discusses the tax deduction policy for taxpayers caring for children under three years old, allowing a monthly deduction of 2000 yuan per child [4][16]. - Parents can choose to deduct 100% of the amount by one parent or split it 50% each, with the deduction method fixed for the tax year [4][17]. - Taxpayers must retain documentation such as the child's birth certificate for verification purposes [4][17]. Group 2 - The article outlines the steps for taxpayers to claim the deduction through the personal income tax app, starting with selecting "Special Additional Deductions" [5][18]. - It emphasizes the importance of confirming the deduction details annually, as the information must be submitted each year [20][24]. - The article provides a detailed guide on filling out the necessary information, including child education details and deduction proportions [22][23].

Group 1 - The article discusses the tax obligations of small-scale taxpayers in the construction industry regarding VAT prepayment based on their monthly sales figures [2][4]. - It clarifies that if the total sales amount of multiple projects in the same prepayment location exceeds 100,000 yuan, VAT must be prepaid at a reduced rate of 1% [2]. - The article emphasizes that the monthly sales amount considered for VAT prepayment is the amount after deducting any subcontracting fees [4][5]. Group 2 - It states that if the quarterly sales amount does not exceed 300,000 yuan, small-scale taxpayers are not required to prepay VAT, and any prepaid tax can be refunded [5]. - The type of invoice issued (special VAT invoice or general VAT invoice) does not affect the obligation to prepay VAT for projects located in different regions [5]. - The article references specific tax regulations and announcements from the State Taxation Administration to support its points [2][4].

Group 1 - The article emphasizes the importance of confirming individual income tax special additional deductions by the end of December 2025 for the following year, which includes seven categories such as child education and housing loan interest [2] - It highlights that the child-rearing subsidy is available for each child at 3,600 yuan per year, exempt from personal income tax, and urges parents to apply before the deadline to avoid forfeiting their eligibility [3][8] - The article discusses the implementation of personal pension tax incentives starting January 1, 2024, allowing individuals to deduct contributions up to 12,000 yuan per year from their taxable income, with specific tax treatment for investment gains and withdrawals [6][7]

Core Viewpoint - In China, taxpayers can deduct interest expenses on the first home loan, which is financed through commercial loans or housing provident fund loans, at a fixed rate of 1,000 yuan per month for the year in which the interest is incurred [3]. Deduction Scope - The deduction applies to interest expenses incurred on the first home loan taken by the taxpayer or their spouse for purchasing housing within China [5]. - The first home loan is defined as a loan that enjoys the first home loan interest rate [5]. Deduction Standard - The deduction standard is set at 1,000 yuan per month, with a maximum deduction period of 240 months [5]. - Taxpayers can only enjoy the first home loan interest deduction once [5]. Deduction Entities - Unmarried taxpayers can deduct the interest themselves [5]. - Married taxpayers can choose which spouse will claim the deduction, and this choice cannot be changed within the same tax year [5]. - If both spouses purchased homes before marriage, they can choose to deduct 100% from one property or split the deduction 50% for each property [5]. Deduction Duration - The deduction period lasts from the month the loan repayment begins until the loan is fully repaid or the loan contract is terminated, with a maximum of 240 months [5]. Application Process - Taxpayers can log into the personal income tax app, select "Housing Loan Interest," and fill in the required information for the deduction [6][7]. - Taxpayers can choose to have the deduction reported by their employer monthly or file it themselves annually [8]. Important Reminders - Taxpayers can only claim the first home loan interest deduction once, regardless of the duration or ownership status of the property [9]. - Taxpayers and their spouses cannot simultaneously claim deductions for housing loan interest and housing rent within the same tax year [10]. - If a combination of provident fund and commercial loans is used, the taxpayer can still qualify for the deduction as long as one of the loans is issued at the first home loan interest rate [10].

4 图解 : 8 14 2026年度个人所得税 美国的位地球信息的人 ED 将帮我 TE @国家税务总局 2026年度个人所得税专项附加扣除信息确 认将在2025年12月31日截止,税务部门提醒, 符合条件的居民个人请及时通过个人所得税 APP进行信息确认!如何操作?这份指南请收 好! 登录个人所得税APP 点击去确认，进入专项附加扣除信息确认界面; " 2026年度专项附加扣除 开始确认啦 确认下一年度专项附加扣除功能简介 为保障纳税人在2026年可以继续享受专项附 加扣除的政策红利,个人所得税APP与自然人 电子税务局网页端开放了【确认下一年度专项 附加扣除】功能,您可以登录平台将2025年 专项附加扣除信息一键带入2026年。 I ○ 在首页"2026年度专项附加扣除开始确认啦~" 模块,点击 去确认; (1) Q 请输入想搜索的功能/服务 个人退税的这些陷阱你必须知道 2026年度专项 [加班除 开始确认啦~ 去确认 重点服务推荐 6 专项附加扣除 相关政策 > 您已填报 2 项专项附加扣除 填报 程更管询 去确认 去查询 t 确认专项附加扣除信息 请您根据具体情况,进行如下操作↓ 01 2026年度 ...

4 图解彩收 2026年度个人所得税 身页的加拉和踪信息确认 ED 将军 TE @国家税务总局 2026年度个人所得税专项附加扣除信息确 认将在2025年12月31日截止,税务部门提醒, 符合条件的居民个人请及时通过个人所得税 APP进行信息确认!如何操作?这份指南请收 好! 器量不 | 配得到ADD ● 在首页"2026年度专项附加扣除开始确认啦~" 模块,点击 去确认; (1) Q 请输入想搜索的功能/服务 个人退税的这些陷阱你必须知道 2026年度专项附加扣除 开始确认啦～ 去确认 重点服务推荐 6 专项附加扣除 相关政策 > 您已填报 2 项专项附加扣除 填报 我要查询 EX | AMERICAN ○ 点击去确认,进入专项附加扣除信息确认界面; < t 2026年度专项附加扣除 开始确认啦 确认下一年度专项附加扣除功能简介 为保障纳税人在2026年可以继续享受专项附 加扣除的政策红利,个人所得税APP与自然人 电子税务局网页端开放了【确认下一年度专项 附加扣除】功能,您可以登录平台将2025年 专项附加扣除信息一键带入2026年。 去确认 去查询 (2) 确认专项附加扣除信息 请您根据具体情况，进行如 ...

Group 1 - The article emphasizes the importance of confirming information for the 2026 individual income tax special additional deductions, with a deadline set for December 31, 2025 [2] - It provides a step-by-step guide for taxpayers on how to fill out the special additional deduction for elderly support through the personal income tax app [2][5][6] - The article outlines the eligibility criteria for the elderly support deduction, specifying that it applies to taxpayers supporting parents aged 60 and above, as well as grandparents who are over 60 and whose children have passed away [7] Group 2 - The deduction standard for only children is set at a fixed amount of 3,000 yuan per month, while non-only children must share this amount with siblings, with each sibling's share not exceeding 1,500 yuan per month [7][8] - It clarifies that taxpayers cannot double the deduction if both parents are over 60; only one parent needs to meet the age requirement for the deduction to apply [7] - The article explains the sharing methods for non-only children, which can include equal sharing or designated sharing, with a maximum deduction of 1,500 yuan per month per taxpayer [7]

Group 1 - The article discusses common issues taxpayers face when declaring VAT for construction services, highlighting the classification of services and applicable tax rates [2] - Repair services are classified under construction services with a VAT rate of 13%, while maintenance and repair services have a VAT rate of 9% and 6% respectively [2] - General taxpayers providing construction services for "甲供工程" (contractor-supplied projects) can opt for a simplified tax calculation method [2] Group 2 - General taxpayers providing construction services across counties must calculate VAT based on total revenue minus subcontractor payments, with a prepayment rate of 2% for general taxation and 3% for simplified taxation [2] - The article references the "Notice on the Comprehensive Launch of the Business Tax to VAT Reform Pilot" as a key policy document guiding these tax regulations [2][3]