Group 1 - The article discusses the obligation of businesses to pay stamp duty on electronic orders, emphasizing that any document that clarifies the rights and obligations of both parties in a transaction is subject to this tax, regardless of whether it is in paper or electronic form [4][5]. - The stamp duty law in China specifies that taxable documents include contracts, property transfer documents, and business account books, with the tax base determined by the amount stated in the contract, excluding VAT [5]. - The tax payment deadline for stamp duty is either quarterly or per transaction, requiring taxpayers to declare and pay within fifteen days after the end of the quarter or the occurrence of the tax obligation [5]. Group 2 - The article highlights the importance of understanding personal income tax deductions related to continuing education, detailing seven key policies and common questions regarding these deductions [11]. - Taxpayers can deduct 400 yuan per month for continuing education expenses related to obtaining a degree, with a maximum deduction period of 48 months [12][15]. - For vocational qualification continuing education, taxpayers can deduct a total of 3600 yuan in the year they obtain the relevant certificate, but they can only claim one deduction for each type of education in a given year [19].

Group 1 - The article discusses the key points of the individual income tax special additional deduction policy, specifically focusing on the elderly care deduction for taxpayers who support parents aged 60 and above or grandparents who are over 60 and have no living children [6][10]. - Taxpayers can deduct a maximum of 3000 yuan per month for elderly care, which can be shared among siblings, with each sibling's share not exceeding 1500 yuan per month [7][15]. - The deduction applies to all children who have a legal obligation to support their parents, including biological, adopted, and stepchildren [11]. Group 2 - The article clarifies that the deduction is not doubled even if both parents are over 60; it is calculated based on the presence of at least one qualifying parent [12][18]. - Taxpayers cannot claim deductions for supporting uncles or aunts, as the deduction is strictly for parents and grandparents who meet the age criteria [13]. - In cases where a single child is responsible for supporting parents after a divorce, they can still claim the full deduction if no other siblings are involved [16].

欢迎扫描下方二维码关注： 点击 上方"蓝字"，轻松关注我们 小丽,2026年度的个 税专项附加扣除信息你 确认了不? 确认? 确认这干啥? 你忘了?每年12月1日起,都 要对次年享受的个税专项附 加扣除的内容进行确认。要 是没及时确认,可就不能第 一时间享受个税优惠了。 信息确认时间 2025年12月1日-12月31日 6 我还真不记得了，要 确认哪些内容呢? 简单说,就是要确认你6 项个税专项附加扣除的 信息有没有变化。 那这要咋操作? 我来教你吧，手机上就可以 操作。你打开个人所得税 App,点击信息确认栏目, 选择"去确认"。 原来在这里就能确认。 ♀ 个人退税的这些陷阱你必须知道 L 2026年度 专项附加扣除 开始确认啦~ 去确认 重点服务推荐 4 专项附加扣除 相关政策 > [2 若符合条件，您可点击下方填报 9 8 超1亿人参与 我要填报 复专项附加扣除 ł确认啦 B (2 (三) 0 收入纳税明细 纳税记录开具 更多 综合所得年度 汇算 生成或直看纳税i 哥 直看个人所得税车 税明细 申报与查询综合网 得年度汇算 ឌី ​ :: ① 對 ① 6 ක්‍රි 确认下一年度专项附加扣除功能简介 为 ...

2026年度个税专项附加扣除信息确认 将于2025年12月31日截止 拿证的小伙伴们你们知道吗？ 取得职业资格证书 还可以享受继续教育专项附加扣除哦！ 你拿到的证书能不能退税？ 国家政务服务平台 "国家职业资格目录"服务 可帮你一键查询 步骤一：点击下方卡片进入"国家职业资格目录"服务； 步骤二：进入服务后，根据人员类别、资格类别输入相关名称，点击"搜索"即可。 准入类 资格类别 设定依据 展开 · 按人员类别 按资格类别 全部人员类别 专业技术人员 技能人员 < 国家职业资格目录 O 国家职业资格目录 2021年版 全部 ▼ 请输入职业资格名称 | 教师资格 | | | | --- | --- | --- | | 专业技术人员 | | | | 实施部门 | 教育部 | | | (单位) | | | | 资格类别 | 准入类 | | | 设定依据 | | 展开 v | | 按人员类别 | | 按资格类别 | | | 全部资格类别 | | | | 准入类 | | | | 水平评价类 | | 博营 来源：长江日报 ...

欢迎扫描下方二维码关注： 注意啦 2026年度 个税专项附加扣除 信息确认 自2025年12月1日开始 纳 税人可通过个人所得税App 一 确认2026年度个税专项附加扣除信息 个人所得税专项附加扣除项目有哪些？ 个人所得税专项附加扣除项目包括 子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人、3岁以下婴幼儿照护 七项。 为什么要进行专项附加扣除信息确认？ 根据 《国家税务总局关于修订发布〈个人所得税专项附加扣除操作办法（试行）〉的公告》 （国家税务总局公告2022年第7号）第九条规 定，"纳税人次年需要由扣缴义务人继续办理专项附加扣除的，应当于 每年12月份 对次年享受专项附加扣除的内容进行确认，并报送至扣缴义务 人。纳税人 未及时确认的 ，扣缴义务人于 次年1月起暂停扣除 ，待纳税人确认后再行办理专项附加扣除。" 在个 人所得税App如何操作？ 一起往下看！ 进入个人所得税App首页，点击【2026年度专项附加扣除开始确认啦】-【去确认】进入 专项附加扣除信息确认 界面。 也可直接点击个人所得税App首页－重点服务推荐－【我要填报】或【填报】，进入专项附加扣除功能页面。 三 依据提示"将带入 ...

Group 1 - The article provides a step-by-step guide for taxpayers to fill out the child education special deduction for the 2026 personal income tax [1][2][4] - The first step involves opening the personal income tax app and selecting "Special Deduction" under the "Handle & Check" section [1] - The second step requires choosing "Child Education" and confirming the relevant deduction year [2] Group 2 - After confirming that all materials are complete, the next step is to click "Ready, Enter Reporting" [4] - The third step involves selecting "Child Information" [4] - The final steps include completing the child information, filling out the "Child Education Information," selecting the "Deduction Ratio," and choosing the "Reporting Method" before submitting [5][6] Group 3 - Taxpayers can deduct 4,800 yuan annually for continuing education if they are enrolled in a degree program, and an additional 3,600 yuan if they obtain a vocational qualification certificate in the same year, allowing for a total deduction of up to 8,400 yuan [13] - For continuing education deductions, no documentation is required for degree education, but certificates must be retained for vocational qualifications [14] - If a taxpayer terminates their continuing education, they must inform the withholding agent or tax authority of the change [15] Group 4 - Taxpayers can still claim deductions for continuing education even if they do not obtain a degree, based on the actual duration of education, with a maximum deduction of 400 yuan per month for up to 48 months [17] - The deduction method for continuing education is based on enrollment information, which can be provided to the withholding agent or submitted to the tax authority at year-end for settlement [18] - The specific categories for vocational qualification continuing education are defined by the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security [19]

欢迎扫描下方二维码关注： 来来来，我来告诉你，一共有七项: 3岁以下婴幼儿照护：2000元/ 月/每个子女（定额扣除）。 子女教育: 2023年起，2000 元/月/每个子女（定额扣除）。 继续教育:学历（学位）教育 期间，400元/月（定额扣除， 扣除期限不能超过48个月； 职 业资格继续教育，在取得相关 证书的当年,按照3600元定额 扣除。 1 住房贷款利息： 1000元/月 (定额 扣除，在实际发生利息的年度扣 除，扣除期限最长不超过240个 月。纳税人只能享受一次首套住房 贷款的利息扣除）。 7 住房租金: 扣除范围: (1) 直辖市、省会 (首府）城市、计划 单列市： 扣除标准为 1500元/月; (2) 市辖区户籍人口超过100万的 城市, 扣除标准为1100元/月; (3) 市辖区户籍人口不超过100万 的城市，扣除标准为800元/月。 7 赡养老人:2023年起， (1) 独生 子女 3000 元 / 月 （ 定 额 扣 除 ） ; (2) 非独生子女与兄弟姐妹分摊每 月3000元的扣除额度，每人分摊的 额度不能超过每月1500元。 大病医疗： 在- 个纳税年度内, 纳税人发生的与 基本医保 ...

Core Viewpoint - The article discusses the confirmation of individual income tax special additional deductions for the year 2026, detailing the various categories and standards for these deductions [3]. Summary by Categories 1. Child Education - Deductions are available for expenses related to children's education during preschool and full-time academic education, with a standard deduction of 2000 yuan/month for each child [4]. 2. Continuing Education - Deductions for continuing education expenses incurred within China, including vocational qualification and degree education, with a standard deduction of 400 yuan/month or 3600 yuan/year [5]. 3. Major Medical Expenses - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, with a maximum deduction limit of 80,000 yuan per year [5]. 4. Housing Loan Interest - Deductions for interest on loans for the first home purchased in China, with a standard deduction of 1000 yuan/month. Specific rules apply for married and unmarried taxpayers regarding who can claim the deduction [6]. 5. Housing Rent - Deductions for rent paid in cities where the taxpayer does not own a home, with varying deduction limits based on the city population: 1500 yuan/month for major cities, 1100 yuan/month for cities with over 1 million residents, and 800 yuan/month for smaller cities [6]. 6. Elderly Care - Deductions for expenses related to supporting parents or grandparents aged 60 and above, with a standard deduction of 3000 yuan/month, and specific rules for sharing the deduction among siblings [7]. 7. Childcare for Infants - Deductions for expenses related to the care of children under three years old, with a standard deduction of 2000 yuan/month for each child [7].

欢迎扫描下方二维码关注： 职业资格继续教育支出 学历（学位） 继续教育支出 技能人员职 专业技术人 扣除 业资格继续 员职业资格 范围 教育 继续教育 学历（学位） 教育期间（扣 取得相关证书的当年 除期限不能超 过48个月) 400元/月 扣除 3600元/年（定额扣除） (定额扣除) 标准 本人扣除 个人接受本科及 扣除 以下学历(学 本人扣除 主体 位）继续教育, 符合规定扣除条 件的,可以选择 由其父母扣除。 大病医疗 在一个纳税年度内，纳税人发生的与基本医保 相关的医药费用支出，扣除医保报销后个人负 扣除 范围 担（指医保目录范围内的自付部分）累计超过 15000元的部分。 纳税人在办理年度汇算清缴时，在80000元限 扣除 标准 额内据实扣除。 ▶ 纳税人发生的医药费用支出可以选择由本人 或其配偶扣除。 扣除 主体 ▶未成年子女发生的医药费用支出可以选择由 其父母一方扣除。 佳房贷款利息 本人或配偶单独或共同使用商业银行或住房公 积金个人住房贷款为本人或其配偶购买中国境 扣除 内住房, 发生的首套住房贷款利息支出。 范围 实际发生贷款利息的年度（扣除期限最长不超 过240个月）。 扣除 1000元 ...

2026年度个税专项附加扣除信息确认已开始 易错情形2:子女毕业后不再接受全日制学历教育，未录入子女教育终止时间，继续享受子女教育专项附加扣除。 每年的12月，纳税人需对次年享受个税专项附加扣除的内容进行确认。7项个税专项附加扣除分别是：子女教育、继续教育、大病医疗、住房贷款利息、住 房租金、赡养老人和3岁以下婴幼儿照护。这项操作看似简单，却有不少易忽略的细节。漏填信息可能少拿优惠，填错项目还可能引发税务风险。为帮助大 家顺顺利利享受扣除政策，我们梳理了一组填报高频易错点，这份实用指南请收好! 正确处理：子女全日制学历教育结束后，应及时在个税App录入子女教育终止时间，不得再继续享受扣除。子女在境外接受教育时，应及时在个税App上传 境外学校录取通知书、留学签证等境外教育佐证资料。 正确处理：父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。 子女教育扣除 易错情形1:填报同一子女的合计扣除比例超过100%。 正确处理：纳税人及其配偶在一个纳税年度内，不得同时分别享受住房贷款利息和住房租金专项附加扣除。 住房租金扣除 继续教育扣除 易错 ...