Core Viewpoint - The article provides detailed guidance on the tax deductions available for taxpayers who support elderly parents or grandparents, emphasizing the eligibility criteria and the process for claiming these deductions through the personal income tax app [2][13]. Group 1: Tax Deduction Eligibility - Taxpayers can deduct expenses for supporting parents over 60 years old and grandparents over 60 years old if their children have passed away [13]. - The deduction does not apply to the taxpayer's spouse's parents [2]. Group 2: Deduction Standards - For only children, a fixed deduction of 3,000 yuan per month is allowed, while non-only children must share this amount with siblings, with each sibling's share not exceeding 1,500 yuan per month [14][20]. - The deduction is not doubled even if both parents are over 60; only one qualifying parent is sufficient [15]. Group 3: Filing Process - The process for first-time filers includes steps such as selecting "Support for Elderly" in the app, confirming the year of deduction, and entering the required information about the elderly being supported [2][4][10]. - Taxpayers must indicate whether they are the only child and determine the distribution method for the deduction [11][12]. Group 4: Common Questions - Taxpayers cannot claim deductions for supporting uncles or aunts, as the eligible recipients are strictly defined [16]. - In cases where parents have remarried, the taxpayer can still claim the deduction if one parent has no other children besides the taxpayer [18]. - If one sibling cannot support the parents, the other sibling cannot claim the full deduction alone; the amount must still be shared [20]. Group 5: Important Dates - The deadline for confirming the personal income tax special additional deduction information for the year 2026 is December 31, 2025 [21].

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for childcare for children under three years old, emphasizing the importance of timely confirmation of information for the 2026 tax year [2][21]. Group 1: Tax Deduction Process - The process for first-time filers includes opening the personal income tax app, selecting "Special Additional Deductions," and following a series of steps to input necessary information [3][10]. - The deduction for childcare is set at a standard amount of 2000 yuan per month for each child [15]. - Parents can choose to deduct 100% of the amount (2000 yuan) by one parent or split it 50% (1000 yuan each) between both parents [16]. Group 2: Eligibility and Scope - The deduction applies to legal guardians of children, including biological, adoptive, and step-parents, as well as other legal guardians [14]. - The deduction is available from the month of the child's birth until the month before they turn three years old [19]. - Parents with multiple children can select different deduction methods for each child [17]. Group 3: Important Dates and Information - The deadline for confirming the personal income tax special additional deduction information for the 2026 tax year is December 31, 2025 [21]. - The article encourages taxpayers to confirm their information promptly to ensure they can benefit from the deductions [21].

Group 1 - The purchase of new energy vehicles will not enjoy the vehicle purchase tax exemption policy next year [2] - From January 1, 2026, to December 31, 2027, new energy vehicles will be subject to a halved vehicle purchase tax, with a maximum tax reduction of 15,000 yuan per vehicle [3] - The purchase date is determined by the issuance date of valid documents such as the unified invoice for motor vehicle sales or the customs duty payment certificate [3] Group 2 - Individual businesses that have previously been assessed on a fixed basis will not automatically continue this assessment after the year-end [5] - Taxpayers changing to an accounting-based assessment must file their own tax returns [6] Group 3 - Companies can deduct costs and expenses without invoices during the corporate income tax declaration, provided they obtain valid deduction certificates before the end of the annual tax settlement period [7] Group 4 - Confirmation of special additional deductions for individual income tax must be completed in December [8] - If taxpayers do not confirm in time, the withholding agent will suspend deductions starting January of the following year [8] Group 5 - Small-scale taxpayers whose sales exceed 5 million yuan within a 12-month period may need to register as general taxpayers [9][10] - The calculation period for annual taxable sales is not a complete calendar year but rather a continuous 12-month period or four quarters [10]

注册 く返回 身份验证 证件类型 居民身份证 证件号码 清输入证件号码 姓名 造输入 姓名 寻 入 生 健康 国籍(地区) 中华人民共和国 ≫ 2.密码重置 · 若上述方式未能成功找回密码, 需携带有效身份证件原件前往办税服 务厅办理密码重置, 重置后就能用新 密码登录啦。 ▲ 注意 建议牢记个税 App 密码，也可 开启指纹、面容等生物识别功能, 方便快速登录。 更换手机/手机号码后, 登录这样操作 情况一: 手机设备未换 仅更换手机号码 1.登录 登录个税App，依次进入"个人 中心→安全中心→修改手机号码"。 安全中心 く返回 138 修改手机号码 修改密码 注销账号 注销后无法使用，请谨慎操作 指纹登录 开启后可便捷登录，设置仅对本机生效 く返回 修改手机号码 如果已绑定的手机您已不再使用,请通过本人银行卡进行 验证。如果以下方式不可用,请至当地办税服务厅办理。 | 请选择一种验证方式 通过已绑定的手机号码验证 通过本人银行卡进行验证 2.绑定手机号验证 . 若原有手机号仍在使用,选择 "通过已绑定的手机号码验证", 按系统提示操作即可。 く返回 手机验证 为了账号安全性，点击获取验证码， 138 短 ...

欢迎扫描下方二维码关注： 专项附加扣除 2 0 2 6 一键带入 每年12月1日至12月31日，纳税人需要对次年享受专项附加扣除的信息进行确认。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、住房贷款利息或者住房租金、赡养老人、3岁以下婴幼儿照护等7项。纳税人可通过个人所得税APP进行一键带 入操作。 第三步 仔细阅读注意事项，确认无误后点击【确定】 第四步 若确认"待确认扣除信息"无误，点击【一键确认】即可。 若"待确认扣除信息"界面存在信息异常情况，进入填报详情，对有异常情况的项目进行删除或者修改，再点击【一键确认】。 常见问题： 个人所得税APP操作流程如下： 第一步 登录个人所得税APP，点击首页最上方2026年度专项附加扣除确认模块，进入后点击【去确认】 第二步 点击【一键带入】 1、个人所得税专项附加扣除一键确认时，【待确认扣除信息】页面有多条信息的是否可以只带入部分信息？ 答： 可以。纳税人需在【待确认扣除信息】页面左滑，将不需要确认的信息删除后，再进行一键确认。 2、一键确认2026年的专项附加扣除，进入【待确认扣除信息】页面不小心把信息全部删除了，是否影响享受2025年的专项附加扣 ...

Core Viewpoint - The article discusses the implementation of special additional deductions for individual income tax in China, emphasizing the importance of confirming these deductions for the year 2026 through the personal income tax app and the natural person electronic tax bureau website [2]. Group 1: Special Additional Deductions - Taxpayers can carry forward their special additional deduction information from 2025 to 2026 to facilitate the pre-collection and annual settlement declaration for the upcoming year [2]. - The article outlines various categories of special additional deductions, including education expenses, childcare costs, housing rental expenses, and mortgage interest [3][4][5][6]. Group 2: Education Expenses - For education expenses, taxpayers can deduct up to 2000 yuan per month for each child in compulsory education, with the option for parents to choose which one claims the deduction [3]. - Higher education expenses for undergraduate and postgraduate studies can also be deducted, with a maximum of 2000 yuan per month per child [3]. Group 3: Childcare Costs - Taxpayers can deduct 2000 yuan per month for each child under three years old, with similar options for parents regarding who claims the deduction [4]. Group 4: Housing Rental Expenses - Taxpayers without their own housing in their main work city can deduct housing rental expenses, with varying limits based on the city population: 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [5]. - Only one spouse can claim the housing rental deduction if both are working in the same city [5]. Group 5: Mortgage Interest - Taxpayers can deduct interest on the first home loan, with a limit of 1000 yuan per month, and the deduction can be claimed by either spouse or divided between them [6][7]. Group 6: Elderly Dependent Support - Taxpayers supporting elderly dependents (aged 60 and above) can deduct 3000 yuan per month, with specific rules on how the deduction can be shared among siblings [9].

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 将在2025年12月31日截止 时间已经过半啦 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 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。 一 重点服务推荐 相关政策 > → 专项附加扣除 若符合条件,您可点击下方填报 我要填报 超1亿人参与 FS FA = 天 H + = 综合 ...

欢迎扫描下方二维码关注： @网友dlj ， 若家长同时符合以下条件，可以享受 住房租金专项附加扣除 ：以家长名义签订租房合同，即家长是承租 人；家长的 主要工作城市 为北京且在北京没有自有住房；未享受住房贷款利息专项附加扣除。 2026年度 个人所得税专项附加扣除 信息确认正在进行，有不少网友留言咨询相关问题，也有热心网友分享自己的经验。有的是首次填 报，有的是无变动，有的是今年信息需要修改或删除，具体操作详见 《事关工资，今起确认！》 。今天，我们梳理了 住房租金 专项附加扣 除首次填报的操作步骤及一组热点问答，希望对您有所帮助！ 想了解具体政策请查看 《最全！7项个税专项附加扣除一图搞定》 。 首次填报如何操作？手把手教你 第一步 打开个人所得税App，选择"办&查"—"专项附加扣除"填报； 第二步 选择"住房租金 "之后，选择相应的扣除年度点击"确认"； 第三步 确认材料完备后，点击"准备完毕，进入填报"； 请仔细阅读页面提示内容，阅读完毕后点击 "我知道了"，依次填写 "住房租金支出信息" 及 "工作城市信息"，信息填写完整并确 认无误后，点击 "下一步" 进入后续流程。 第六步 选择"申报方式"，若 ...

欢迎扫描下方二维码关注： 2026年度 个人所得税专项附加扣除 信息确认正在进行，有不少网友留言咨询相关问题，也有热心网友分享自己的经验。 准备好"产权证明""贷款合同"等相关资料，点击"准备完毕，进入填报"； 第四步 根据相关规定，仅享受首套住房贷款利率的住房贷款利息支出，方可在申报时予以扣除； 有的是首次填报，有的是无变动，有的是今年信息需要修改或删除，具体操作详见 《事关工资，今起确认！》 。今天，我们梳理了 住 房贷款利息 专项附加扣除首次填报的操作步骤及一组热点问答，希望对您有所帮助！ 想了解具体政策请查看 《最全！7项个税专项附加扣除一 图搞定》 。 首次填报如何操作？手把手教你 打开个人所得税App，选择"办&查"—"专项附加扣除"填报； 第一步 第二步 选择"住房贷款利息"和"扣除年度"，选择"2026"，点击"确认"； 第三步 第五步 确认"本人信息"，填写"配偶信息"，选择"产权证明"，完善"房贷信息"，点击"下一步"； 第七步 填写"本人是否借款人"，选择"扣除比例"； 第八步 选择申报方式，选择"通过扣缴义务人申报"或"综合所得年度自行申报"，点击"提交"完成操作。 选择"贷款方式"， ...

Group 1 - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for children's education for the year 2026 [2][4][5] - The deduction standard for children's education is set at 24,000 yuan per child per year, which translates to 2,000 yuan per month [12] - Parents can choose to allocate the deduction either fully to one parent (2,000 yuan per month) or split it equally between both parents (1,000 yuan per month each) [13] Group 2 - The eligible children for the deduction include biological children, non-marital children, adopted children, stepchildren, and minors under guardianship [10] - The deduction can be claimed regardless of whether the child is attending public or private schools, as well as schools located domestically or abroad [14][15] - Parents with multiple children can select different deduction methods for each child [16] Group 3 - The article clarifies that the deduction can still be claimed during the transition period when a child graduates from high school in June and starts university in September [17]