Group 1 - The article discusses the annual confirmation process for special additional deductions for individual income tax, which includes seven categories such as child education, continuing education, serious illness medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [1] - Taxpayers can use the personal income tax APP to perform a one-click import operation for the special additional deductions [1] - The confirmation period for the deductions is from December 1 to December 31 each year for the following year [1] Group 2 - The operational steps for using the personal income tax APP include logging in, accessing the confirmation module, and clicking on the one-click import option [2][4] - Taxpayers must carefully read the notes and confirm the information before finalizing the one-click confirmation [6] - If there are any discrepancies in the "pending confirmation deduction information," taxpayers can modify or delete the incorrect items before confirming [8] Group 3 - Common questions include whether taxpayers can delete unnecessary information during the one-click confirmation process, which is allowed [10] - If all information is accidentally deleted, it does not affect the enjoyment of deductions for the previous year, and taxpayers can re-enter the confirmation page [12] - Taxpayers can also handle situations where educational information becomes invalid by deleting it and confirming the new relevant information [12] Group 4 - The article addresses specific scenarios regarding housing loan interest deductions, such as how to handle deductions when both parents and children are involved in property purchases [20][33] - It clarifies that only one party can claim the deduction for housing loan interest, either the parents or the children, but not both [20] - The article also explains the conditions under which taxpayers can enjoy housing loan interest deductions, including the requirement that the loan must be for the taxpayer's own or their spouse's property [33]

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 ...

Core Viewpoint - The article provides detailed guidance on the process for taxpayers to claim housing rental special additional deductions for the 2026 tax year, emphasizing eligibility criteria and step-by-step instructions for filling out the necessary forms [2][21]. Group 1: Eligibility Criteria - Parents can enjoy housing rental special additional deductions if they meet the following conditions: the rental contract is signed in the parent's name, the main work city is Beijing with no self-owned housing in Beijing, and they have not claimed housing loan interest deductions [1]. Group 2: Filing Process - The first step involves opening the personal income tax app and selecting "Handle & Check" followed by "Special Additional Deductions" for filing [3]. - The second step requires selecting "Housing Rent" and confirming the relevant deduction year [3]. - The third step is to ensure all materials are complete before proceeding to the next stage [5]. - The fourth step includes optional fields for "Email" and "Contact Address," with automatic population of spouse information if applicable [7]. - The fifth step involves reading prompts and filling in "Housing Rent Expenditure Information" and "Work City Information" accurately before moving on [10]. - The sixth step requires selecting the "Declaration Method," and if opting for "Declaration by Withholding Obligor," the taxpayer must choose their withholding obligor before submitting [10][11]. Group 3: Frequently Asked Questions - The deduction applies to housing rental expenses incurred by taxpayers and their spouses who do not own housing in their main work city [12]. - The deduction can only be claimed by the tenant who signed the rental contract; if both spouses work in different cities without housing, they can each claim deductions [13]. - The main work city is defined as the city where the taxpayer is employed or where their tax authority is located if they are not employed [15]. - Taxpayers cannot simultaneously claim both housing loan interest and housing rental deductions within the same tax year [17]. - The start date for claiming housing rental deductions is the month the rental contract begins, ending when the rental agreement concludes or when the taxpayer acquires housing in their main work city [18].

Core Viewpoint - The article provides detailed guidance on the process of confirming the special additional deductions for individual income tax for the year 2026, specifically focusing on housing loan interest deductions. Group 1: Confirmation Process - The confirmation of special additional deductions for individual income tax for 2026 is currently underway, with many individuals seeking information and sharing experiences [2]. - The article outlines the steps for first-time reporting of housing loan interest deductions, emphasizing the importance of understanding the specific policies [4]. Group 2: Step-by-Step Reporting Instructions - To begin the reporting process, users should open the personal income tax app and navigate to "办&查"—"专项附加扣除" [5]. - The first step involves selecting "住房贷款利息" and the deduction year "2026," followed by clicking "确认" [6]. - Users must prepare relevant documents such as "产权证明" and "贷款合同" before proceeding to the next step [8]. - Only the interest paid on the first housing loan is eligible for deduction during the reporting process [10]. - The next steps include confirming personal and spouse information, selecting property proof, and completing loan information [12]. - Users must indicate whether they are the borrower and select the deduction ratio [13]. - Finally, users can choose the reporting method and submit the application to complete the process [14]. Group 3: Key FAQs - The scope of the housing loan interest deduction includes interest paid on loans taken for purchasing a first home in China, either by the taxpayer or their spouse [16]. - The deduction standard is set at a fixed amount of 1,000 yuan per month, with a maximum deduction period of 240 months [17]. - In cases where both spouses had housing loans before marriage, they can choose to deduct 100% from one property or split the deduction equally [18]. - Taxpayers cannot simultaneously claim deductions for both housing loan interest and rental expenses within the same tax year [19]. - If a taxpayer has not previously claimed a deduction for their first home loan, they can still claim it for a second home loan if it is issued at the first home loan interest rate [20]. - Once a taxpayer has claimed a deduction for any housing loan interest, they cannot claim it again for another property [21]. - In cases where parents and children jointly purchase a home, only the primary borrower can claim the deduction [22].

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]

Core Viewpoint - The announcement from the State Taxation Administration indicates that taxpayers need to confirm their special additional deductions for the year 2026 during December 2025, using the personal income tax APP [2][54]. Group 1: Confirmation Process - Taxpayers can confirm their special additional deduction information for 2026 through the personal income tax APP from December 1 to December 31, 2025 [2][54]. - To initiate the confirmation, users must log into the APP and click on the designated confirmation button [2][56]. - The APP allows users to carry over their 2025 deduction information to 2026 with a one-click feature [9][28]. Group 2: Types of Deductions - The special additional deductions include categories such as child education, continuing education, serious illness medical expenses, housing loan interest, elderly care, housing rent, and childcare for children under three years old [14][47]. - Taxpayers are responsible for ensuring the accuracy and completeness of the information submitted for these deductions [51][101]. Group 3: User Instructions - Users can modify or delete their 2026 deduction information by accessing the confirmation interface [29][79]. - If there are discrepancies or changes in the information during the year, taxpayers must update their submissions accordingly [51][101].

欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2026年度个人所得税专项附加扣除信息确认开始啦!通过个人所得税APP与自然人电子税务局网页端的 「确认下一年度专项附加扣除」 功 能，可以将2025年专项附加扣除信息一键带入2026年。 图解(税)收 2026年度个人所得税 SDK 加盟国际 labin Japan Home Bear Press 操作流程? Caller (e 2026年度个人所得税专项附加 扣除信息确认将于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! 依据《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） 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。 纳税人应当于 每年12月1日至12月31日 对次年享受专项附加扣除的 内容进行确认。 2026年度个人所得税 ...

Core Viewpoint - The article provides a detailed guide on how to confirm the special additional deductions for individual income tax for the year 2026, specifically focusing on the steps for reporting continuing education deductions and addressing common questions related to the process [2][17]. Group 1: Steps for Reporting Continuing Education Deductions - Step 1: Open the personal income tax app, select "办&查" (Handle & Check) and then "专项附加扣除" (Special Additional Deductions) [2]. - Step 2: Choose "继续教育" (Continuing Education), select the relevant deduction year, and click "确认" (Confirm) [4]. - Step 3: After confirming that all materials are complete, click "准备完毕，进入填报" (Ready, Enter Reporting) [4]. - Step 4: The "电子信箱" (Email) and "联系地址" (Contact Address) fields are optional; click "下一步" (Next) after reading the prompts [6]. - Step 5: Select the type of continuing education and fill in the relevant information before clicking "下一步" (Next) [8]. - Step 6: Choose the "申报方式" (Reporting Method) and click "提交" (Submit) to complete the process [9]. Group 2: Key Questions and Answers - Q1: What is the scope of the continuing education special additional deduction? A: Taxpayers can deduct 400 yuan per month for expenses incurred during degree education, with a maximum deduction period of 48 months [9]. - Q2: Who is the subject of the continuing education deduction? A: The taxpayer themselves primarily claim the deduction, with parents allowed to claim for children in undergraduate education, but not for the same educational expense [10]. - Q3: Can taxpayers deduct expenses during a leave of absence? A: The maximum deduction period of 48 months includes any leave of absence where the student retains their enrollment status [11]. - Q4: How can taxpayers benefit from both degree education and vocational qualification deductions in the same year? A: Taxpayers can claim 4,800 yuan for degree education and 3,600 yuan for vocational qualifications, totaling 8,400 yuan if both conditions are met [12]. - Q5: Are deductions available for education received abroad? A: No, only education expenses incurred within China are eligible for deductions [13]. - Q6: Can a taxpayer claim deductions while in a combined degree program if their parents have already claimed for them? A: Yes, they can claim vocational qualification deductions if they have other taxable income [14]. - Q7: How can taxpayers benefit from self-study examinations? A: Taxpayers can claim deductions if they have a valid examination record [15]. - Q8: Are deductions available for night schools or distance education? A: Yes, if the institution establishes a student record, deductions can be claimed [16].

Key Points - The article discusses the recent updates on individual income tax special additional deductions for the year 2026, including various scenarios and questions raised by taxpayers [1][2][3] Group 1: Housing Loan Interest Deduction - Couples with separate housing loans before marriage can choose to deduct 100% of the interest from one property or split the deduction 50% for each property, but the method cannot change within the same year [1] Group 2: Medical Expense Deduction - For taxpayers hospitalized at the end of the year and discharged at the beginning of the next year, the medical expenses are considered deductible in the year of discharge based on the settlement date [2] Group 3: Elderly Care Deduction - Non-only child taxpayers can share a monthly deduction limit of 3000 yuan among siblings, with each sibling's share not exceeding 1500 yuan [2] Group 4: Tax App Modifications - Taxpayers can modify spouse information in the individual income tax app by navigating to "My" and then "Family Members" [2] Group 5: Deduction Submission Process - If taxpayers choose to have their special additional deduction information submitted by the withholding agent, they only need to provide this information once per deduction year, not monthly [2]