在住房支出方面，常见错误包括婚后夫妻双方重复扣除或错误叠加扣除。税务部门明确，纳税人本人或 配偶发生的首套住房贷款利息支出，经约定后只能由一方按100%标准扣除。尤其需要注意的是，纳税 人与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。对于夫妻在同 城工作的情况，住房租金支出只能由签订租赁合同的一方扣除。 此外，在赡养老人扣除中，非独生子女的纳税人需注意，只要有兄弟姐妹（无论其是否有赡养能力或是 否退休），则不能按独生子女标准扣除，而应采取约定分摊或指定分摊的方式。此外，被赡养人需为年 满60周岁的父母，或子女均已去世的年满60周岁的祖父母、外祖父母。 税务部门呼吁，纳税人应及时通过个人所得税APP核对并确认相关信息，确保真实、准确、完整地填 报，以便在预扣预缴阶段或年度汇算清缴时及时享受减税红利。如有疑问，可拨打全省税务部门对外公 开电话12366进行咨询。（记者 贾永标） 责任编辑： 张家祺 12月4日，记者从国家税务总局河南省税务局获悉，2026年度个税专项附加扣除信息确认已经正式启 动。根据相关规定，纳税人需在2025年12月31日前通过个人所得税APP对2026年度享受的 ...

一年的最后一个月了 马上就迎来2026年了 大家可不能因为只剩一个月 而懈怠了哦 2026年年度的 个税专项附加扣除信息确认 从12月1日开始 大家抓紧去确认 申报完成后次年可进行退税 个税专项附加扣除信息确认 ✅个税专项附加扣除信息确认 每年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。 ✅个税专项附加扣除有什么用？ 通过在计算应纳税所得额时扣除特定生活支出，直接减少纳税基数，从而降低个人所得税税额。 简单说就是符合个税专项附加扣除的可以享受税前扣除优惠，举例来说， ✅个税专项附加扣除扣除标准！ 3岁以下婴幼儿照护、子女教育专项附加扣除 标准为每个子女每月2000元。 假设你的工作是1万，原本是要按1万缴纳个人所得税，但是当你享受了这2000的税前扣除优惠，你只需按照8000缴纳个税所得税，会省下一笔钱。 注：是一家人总共扣除2000，可以选择一个人扣除100%，也就是2000，也可以选择两个人各自扣除50%,也就是各自扣除1000（后续会具体说明）。 小编先带大家 简单的了解一下 ...

Core Points - The article emphasizes the importance of confirming individual income tax special additional deductions for the year 2026, starting from December 1, and highlights the need for taxpayers to complete this process within the month [1]. Group 1: Special Additional Deductions - The special additional deductions include: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. - Taxpayers must confirm the deductions for the next year in December each year and report them to the withholding agent [1]. Group 2: Common Mistakes in Reporting - For child education, a common mistake is reporting the total deduction for the same child exceeding 100% [2]. - Continuing education deductions may be incorrectly reported if taxpayers start claiming from the month of registration for self-study exams instead of the month of actual education [3]. - Serious illness medical expenses can be incorrectly reported by including the total amount from medical expense settlement slips instead of the out-of-pocket expenses within the insurance directory [4]. - For housing loan interest, a mistake occurs when both spouses claim 100% of the deduction after purchasing a house together [6]. - In housing rent, both spouses may incorrectly claim the deduction if they work in the same city [8]. - For elderly care, a common error is reporting parents over 60 years old as dependents when the taxpayer is not an only child [9]. Additionally, mistakenly reporting grandparents or great-grandparents instead of parents under 60 years old is also noted [10].

Core Points - The article discusses the process and categories for confirming individual income tax special additional deductions for the year 2026, starting from December 1 [1] Summary by Category Information Confirmation Process - Taxpayers can use the personal income tax app to select "Special Additional Deduction Reporting" under "Common Services" on the homepage [1] - If there are no changes from the previous year, taxpayers can complete confirmation by clicking "One-Click Import" [1] - For modifications, taxpayers can select the relevant deduction item in "Reporting Records" and click "Modify" [1] - New items can be added by selecting the appropriate project in the "Special Additional Deduction Reporting" module and following system prompts [1] Child Education Deduction - Parents can choose to deduct 100% by one parent or 50% by both parents, with no changes allowed within a tax year [4] - After the child completes full-time education, parents must promptly enter the termination date in the app [4] - For children studying abroad, parents must upload relevant documents such as admission notices and visas [4] Continuing Education Deduction - Taxpayers can deduct 400 yuan per month for continuing education expenses during the education period, with a maximum deduction period of 48 months [5] Housing Loan Interest Deduction - Taxpayers can choose to deduct 100% of the interest paid on the first home loan by one spouse, while the other spouse cannot claim the deduction [6] - Taxpayers cannot simultaneously claim both housing loan interest and housing rent deductions in the same tax year [6] Housing Rent Deduction - If both spouses work in the same city and do not own a home, only one spouse (the tenant) can claim the housing rent deduction [7] Elderly Care Deduction - Taxpayers with siblings cannot claim the deduction as only children; they can only do so if all siblings have passed away [8] - Eligible dependents include parents over 60 years old and grandparents over 60 years old if their children are deceased [8] Child Care Deduction - Taxpayers can deduct 2000 yuan per month for expenses related to the care of children under three years old, with similar deduction options as child education [9]

Core Points - The confirmation period for the 2026 individual income tax special additional deductions starts from December 1 to December 31, 2023 [1] - Taxpayers can confirm their deduction information through the personal income tax app [1] - Each taxpayer must complete the confirmation within the specified time frame [1] Confirmation Process - To confirm the deduction information, users should open the personal income tax app and select "2026年度专项附加扣除填报" [1] - If there are no changes from the previous year, users can simply click "one-click carry over" to complete the confirmation [2] - For modifications to previously reported information, users can select the relevant deduction item in "填报记录" and click "修改" [3] - For new items or if no previous report exists, users can select the relevant project in the "专项附加扣除填报" module and follow the system prompts [4] Deduction Standards - The deduction standards for various categories are as follows: - Child education and childcare for children under three years: 2000 yuan per month per child [15] - Elderly care: 3000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1500 yuan per month per person [15] - Continuing education: 3600 yuan for vocational qualification education in the year of obtaining the certificate; 400 yuan per month during the study period for degree education [15] - Major medical expenses: Actual expenses exceeding 15000 yuan, up to a maximum of 80000 yuan [15] - Housing loan interest: 1000 yuan per month [15] - Housing rent: 1500 yuan, 1100 yuan, or 800 yuan per month, depending on city size [15]

Core Viewpoint - The article announces the start of the confirmation process for the 2026 individual income tax special additional deductions, which must be completed within December 2023 [1][15]. Group 1: Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app [1][2]. - To confirm, users should select "2026年度专项附加扣除填报" on the app's homepage [3]. - If there are no changes from the previous year, users can simply click "一键带入" to carry over their information [4]. Group 2: Modification and New Entries - For modifications to previously reported information, users can select the relevant deduction item in "填报记录" and click "修改" [4]. - If users have not reported before or need to add new items, they can choose the relevant project in the "专项附加扣除填报" module and follow the system prompts [4]. Group 3: Deduction Standards - The deduction standards for various categories are as follows: - Child education and childcare for children under three years: 2000 yuan per month per child [15]. - Elderly care: 3000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1500 yuan per month per person [15]. - Continuing education: 3600 yuan for vocational qualifications in the year of certification; 400 yuan per month during the study period for degree education [15]. - Major medical expenses: Actual expenses exceeding 15000 yuan, up to a maximum of 80000 yuan [15]. - Housing loan interest: 1000 yuan per month [15]. - Housing rent: 1500 yuan, 1100 yuan, or 800 yuan per month, depending on city size [15].

今天（12月1日）起 2026年度 个税专项附加扣除信息确认 开始啦！ 纳税人可通过个人所得税App 确认2026年度个税专项附加扣除信息 一定要在本月内完成 1 如何确认填报信息？ 在手机上打开个人所得税App，在首页选择"2026年度专项附加扣除填报"。 具体操作如下↓ 如果之前已填且明年无变化，只需点击"一键带入"，即可完成确认。 若需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"。 若未填过或需新增项目，可在"专项附加扣除填报"模块选择相应项目，扣除年度选择"2026"，根 据系统提示进行填报。 C 令入想搜索的功能/服务 关于近期 -- 退税宣传的温馨提示 - 2026年度专项附加扣除 开始确认啦～ 去确认 重点服务推荐 � 专项附加扣除 相关政策 > 若符合条件,您可点击下方填报 8 超1亿人参与 我要填报 口) 按照规定,专项附加扣除信息需每年提交一次。 E + 子女教育 继续教育 大病医疗 9 者 住房贷款利息 住房租金 赡养老人 3岁以下婴幼儿照 护 确认下一年度专项附加扣除 键带入 通过本功能可将您2025年填报的扣 ...

Core Points - The personal income tax special additional deduction information confirmation process starts on December 1 and runs until December 31 [5] - Residents can confirm their deduction information through the personal income tax app, with options to modify or add new deduction items as needed [1][5] Deduction Standards - The deduction standard for childcare for children under 3 years old and for children's education is 2000 yuan per month per child [4] - The deduction standard for elderly care is 3000 yuan per month; only children with no siblings can deduct the full amount, while those with siblings must share the deduction, with a maximum of 1500 yuan per month per person [4] - Continuing education deductions are categorized into two types: 3600 yuan for vocational qualification education in the year the certificate is obtained, and 400 yuan per month during the study period for degree education [4] - The medical expense deduction applies to out-of-pocket expenses exceeding 15000 yuan, with a maximum deduction of 80000 yuan [4] - The housing loan interest deduction is set at 1000 yuan per month [4] - Housing rental deductions vary by city size, with monthly limits of 1500 yuan, 1100 yuan, and 800 yuan [4]

Core Points - The confirmation for the 2026 individual income tax special additional deductions begins from December 1 to December 30, 2025 [3] - Taxpayers need to confirm the content of the "individual income tax special additional deductions" each December for the following year [3] Summary by Category Special Additional Deductions - There are seven categories of special additional deductions: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [3] - The deduction standards for childcare and child education are set at 2,000 yuan per month for each child [3] - The elderly care deduction is 3,000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1,500 yuan per month per person [3] - Continuing education deductions are divided into two types: 3,600 yuan for vocational qualification continuing education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree continuing education [3] - Serious illness medical expenses can be deducted for amounts exceeding 15,000 yuan, with a maximum deduction of 80,000 yuan [3][4] Housing Deductions - The housing loan interest deduction is set at 1,000 yuan per month [4] - Housing rent deductions vary by city size, with three tiers: 1,500 yuan, 1,100 yuan, and 800 yuan per month [5] Confirmation Process - The individual income tax APP and the natural person electronic tax bureau website have opened the "confirm next year's special additional deductions" function [5] - Taxpayers can easily transfer their 2025 deduction information to 2026 using the "one-click transfer" feature [5] - For first-time filers, they can log in and fill out the information in the special additional deduction module [5]

Group 1 - The article discusses the process for taxpayers to confirm and report their special additional deductions for the year 2026, which includes seven categories: childcare for children under three, education for children, continuing education, housing rent, mortgage interest, elderly support, and major medical expenses [1] - Taxpayers can click "confirm" if there are no changes in their special additional deduction information compared to the previous year, or they can modify their information if there are changes [1] - The article outlines common questions and errors that taxpayers may encounter during the reporting process [1] Group 2 - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [2] - In cases of co-renting, individuals who have signed a rental contract can deduct their respective housing rent expenses based on the rental agreement [3] - When changing rental properties mid-year, taxpayers should ensure that the rental dates do not overlap when filling out their information [4] Group 3 - The scope of housing loan interest deduction includes interest paid on loans for the purchase of a first home in China, either by the taxpayer or their spouse [5] - If a taxpayer has not previously claimed a housing loan interest deduction, they can claim it for a second home purchased with a first-home loan interest rate [5] - Taxpayers can only claim the housing loan interest deduction once, meaning if they have claimed it for one property, they cannot claim it for another [6] Group 4 - Couples can choose to deduct housing loan interest from one property at 100% or split the deduction equally at 50% for properties purchased before marriage [7] - For childcare expenses for children under three, parents can choose to deduct either 100% by one parent or split it at 50% each [8] - The deduction for childcare starts from the month of the child's birth until the month before they turn three [8] Group 5 - Parents with multiple children can choose different deduction methods for each child [9] - Taxpayers can simultaneously claim deductions for childcare and education if a child transitions from being under three to starting education within the same year [10] - The child education deduction is applicable regardless of whether the child is in public or private schools, or studying abroad [10] Group 6 - Non-only children must share the elderly support deduction of 3000 yuan per month among siblings, with a maximum of 1500 yuan per person [11] - In cases where parents of an only child remarry, the taxpayer can claim the full deduction if no other children are involved in the support [12] - Major medical expenses can be deducted if they exceed 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [13] Group 7 - Medical expenses for the taxpayer's spouse and children can be deducted, but expenses for the taxpayer's parents are not included in the deduction [14] - Expenses incurred at private hospitals can be deducted if they are covered by the basic medical insurance system [15]