Group 1 - The article discusses tax deductions available for taxpayers with children under three years old, allowing a monthly deduction of 2000 yuan per child, with options for parents to choose the deduction method [4] - Taxpayers can deduct 2000 yuan per child for full-time education expenses, with similar options for deduction allocation between parents [4] - For taxpayers supporting elderly parents, a monthly deduction of 3000 yuan is available for only one child, while non-only children must share this deduction with siblings, not exceeding 1500 yuan each [4] Group 2 - Taxpayers without their own housing in their main work city can deduct housing rent expenses, but only one spouse can claim this deduction if both work in the same city [5][6] - Taxpayers can only claim either housing loan interest or housing rent deductions in a single tax year, not both [5][6] - Taxpayers must ensure that medical expenses for the elderly parents are not included in the medical expense deductions, which only cover the taxpayer, spouse, and minor children [7] Group 3 - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursement, up to a limit of 80,000 yuan, for themselves, their spouse, and minor children [7] - Deductions for continuing education expenses are only applicable for qualifications listed in the National Occupational Qualification Directory, with a standard deduction of 3600 yuan [7]

Core Viewpoint - The article introduces the new intelligent pre-filling function for environmental protection tax declaration in the electronic tax bureau, enhancing the user experience with automatic calculations and easy verification [1]. Group 1: Usage Steps for Intelligent Pre-Filling Function - Step 1: Log in to the new electronic tax bureau using the enterprise's unified social credit code or taxpayer identification number, along with personal identification details [3]. - Step 2: Navigate to the "Tax Declaration and Payment" section and select "Property and Behavior Tax Source Collection and Combined Declaration" [3]. - Step 3: In the tax source collection page, add a new tax type by selecting "Environmental Protection Tax" [4]. - Step 4: Enter the environmental tax source details by filling out the enterprise's basic information and adding the pollution source [4]. - Step 5: Access the intelligent pre-filling page to select various fields such as industry standards, product names, and pollution indicators to automatically obtain the enterprise's pollution coefficients [4][5]. Group 2: Pollution Source Information Collection - Step 6: After completing the pollution source information collection, return to the environmental tax source detail page to save the data and proceed to the tax declaration interface [5]. - Step 7: In the declaration calculation and exemption information section, calculate the pollutants based on the collected data [5]. - Step 8: Choose between using the production coefficient or the discharge coefficient for pollutant calculations, and submit the tax amount due [5].

（文章来源：人民网） 个人所得税专项附加扣除项目包括住房租金、住房贷款利息、继续教育、赡养老人、3岁以下婴幼儿照 护、子女教育、大病医疗七项。按照规定，专项附加扣除信息需每年提交一次。 国家税务总局公众号显示，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。 ...

Core Viewpoint - The 2026 individual income tax special additional deduction information confirmation will end on December 31, 2025, and eligible residents are encouraged to confirm their information through the personal income tax app [1]. Group 1: Confirmation Process - Residents can log into the personal income tax app to confirm their special additional deductions for 2026 [3]. - The app features a module titled "2026年度专项附加扣除开始确认啦~" where users can click to confirm [4]. - If there are no changes to the 2026 special additional deduction information, users can easily transfer their 2025 information with a single click [8]. Group 2: Information Changes - If there are changes to the special additional deduction information for 2026, users can modify or cancel their entries in the confirmation interface [11]. - For first-time filers or those needing to add new deductions, users should select the relevant deduction items and input the necessary information for the 2026 tax year [15]. Group 3: Additional Information - If users miss the confirmation deadline, they can still supplement their 2026 special additional deduction information through the app, allowing their withholding unit to adjust their salary deductions in the remaining months of the year [19].

请点击上方蓝字 关注 "新华网财经" 号 9 图解彩收 2026年度个人所得税 参见 加加加 ED 将帮了 @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! ● 在首页"2026年度专项附加扣除开始确认啦~" 模块,点击 去确认 3 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 ○ 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，进行如下操作↓ 01 2026年度专项附加 ...

Core Points - The confirmation for the special additional deductions for individual income tax for the year 2026 will end on December 31, 2025, and eligible residents are urged to confirm their information via the personal income tax app [1][2]. Group 1: Confirmation Process - Residents can log into the personal income tax app and find the module titled "2026年度专项附加扣除开始确认啦~" to initiate the confirmation process [4][8]. - If there are no changes to the special additional deduction information for 2026, users can easily transfer their 2025 information with a single click [9][10]. - For those needing to modify or cancel their deductions, they can do so in the confirmation interface [11][12]. Group 2: New Submissions - First-time filers or those needing to add new deductions can select the "我要填报" option in the app, choose the relevant deduction items, and enter the necessary information for the year 2026 [13][14]. - If the confirmation deadline is missed, users can still supplement their 2026 deductions through the app and opt for their withholding unit to adjust their salary deductions in the remaining months of the year [16].

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]

Group 1 - The article provides guidance on how to reset passwords and change mobile numbers for the individual income tax app, emphasizing the importance of account security [3][4][5] - It outlines different scenarios for changing mobile numbers, including when the device is unchanged, when only the mobile number is changed, and when both the device and number are changed [4][5] - The process for verifying identity through a bank card is detailed, indicating that the pre-registered mobile number must match the new number being bound [4][5] Group 2 - The article includes a reminder about the non-official nature of the platform, stating that the content is for educational purposes and not actual tax standards [9] - It mentions a tax service hotline for inquiries related to tax deductions for children's education, specifically for students transitioning from undergraduate to graduate studies [11][12] - The article clarifies that companies cannot retroactively apply tax deductions for equipment purchased in a previous year if they did not choose to do so at the time of purchase [13][14]