来源：北京税务 温馨提示： 2026年度 个人所得税专项附加扣除 信息确认 开始啦！ 《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。 纳税人可通过个人所得税APP进行2026年度专项附加扣除信息确认，确认时间为2025年12月1日至2025年12月31日，具体操作如下： 一、进入专项附加扣除信息确认界面 1.登录个人所得税APP，点击"2026年度专项附加扣除开始确认啦～"中的"去确认"。 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。 二、确认专项附加扣除信息 1.在专项附加扣除信息确认界面，点击"一键带入"，带入2025年度专项附加扣除信息，在弹出的对话框点击"确定"。 2.继续点击"去确认"，进入专项附加扣除信息确认界面。 " 2026年度专项附 ...

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]

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。 第五步 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 梳理了子女 教育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！ 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"子女教育 "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"； 第四步 点击选择"子女信息"； 子女信息添加完成后，填写"子女教育信息"； | <返回 | 子女教育信息填写 | | | | --- | --- | --- | --- | | 基本信息 | 教育信息 设置扣除比例 | 申报方式 | | | 扣除年度 | | | | | 选择扣除年度 | 2026 | | | | 子女信息 | | | | | 选择子女 | | | | | 出生日期(3 | | | | | 子女教育信息 | | | | | 当前受教育阶 ...

欢迎扫描下方二维码关注： 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。 f 2026年度 = in (6) 1) 18 2026年度 三师的川科医 重点服务推 重点服务推 相关政策 > 日并附音 > 您已值报 | 项专项附加扣 a 2 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = 1 = = 1 = final 45 2026年度专项附加扣除 千始确认时 操作步骤 2026年度 与师的加用印度 重点服务推 in the on hall some and 相关政策 > 为保障纳税人在2026年可以继续享 加扣除的政策红利、个人所得税APP与 电子税务局网页端开放了【确认 功能,您可以登录平台 专项附加扣除信息一键带入2026年 =0 住房租金 5.85 住房贷款利息 咪绞教育 贈养老。 -步 | 登录个人所得税APP首页,点击【2026 第 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。 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 ...

Group 1 - The article discusses the reporting requirements for internet platform enterprises regarding commissions and service fees paid to them by businesses operating on their platforms [3][4][6] - It provides examples illustrating how different entities within a platform should report their income and the associated fees, emphasizing the need for accurate reporting of total income and fees paid [4][5][6] - The article outlines the responsibilities of Multi-Channel Network (MCN) organizations and internet platform enterprises in reporting tax-related information for live-streaming income generated by network anchors [6][7][8] Group 2 - The article details the process for reporting tax information for network anchors and their associated MCN organizations, including the necessary forms and information required [7][9][10] - It explains various scenarios in which income from live-streaming is distributed among the platform, MCN, and network anchors, highlighting the importance of proper documentation and reporting [8][9][10] - The article emphasizes that if a platform operator is also an internet platform enterprise, they are not required to report the same information multiple times, streamlining the reporting process [11]

Group 1 - The article discusses the tax implications for single-purpose cards, stating that the issuer does not need to pay value-added tax (VAT) on the prepaid funds received from cardholders [4][5] - It defines single-purpose cards as prepaid vouchers that can only be redeemed for goods or services within the issuing company or its affiliated group [4] - The article outlines that the issuer must issue a general VAT invoice to the card purchaser and cannot issue a special VAT invoice [4] Group 2 - The article emphasizes that the sales entity must pay VAT when the cardholder uses the single-purpose card to purchase goods or services [4] - It specifies that if the seller and the issuer are different taxpayers, the seller must issue a general VAT invoice to the issuer, noting that it is a settlement for prepaid card transactions [4] - The issuer can retain the general VAT invoice from the seller as proof for not paying VAT on the prepaid funds [4] Group 3 - The article provides a reminder about the upcoming personal income tax special additional deduction confirmation process starting on December 1, 2025 [9] - It highlights the importance of confirming the special additional deduction information for the next year, which directly affects monthly take-home pay and annual tax refunds [10] - The article lists six types of deductions that need to be confirmed, including child education, continuing education, housing rent, elderly support, housing loan interest, and childcare for children under three [11][12]

Group 1 - The article emphasizes the importance of confirming the special additional deductions for personal income tax for the year 2026, starting from today [6] - Taxpayers can modify or confirm their special additional deduction information through the personal income tax app, and must complete this process within the current month [6][10] - The special additional deduction items include child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [10] Group 2 - Taxpayers are reminded to confirm their deductions annually between December 1 and December 31 for the following year [10] - The article provides a step-by-step guide for first-time filers on how to enjoy various special additional deductions [5] - The source of the information is from the Xiamen Taxation Bureau and the article is published by the China Taxation News [6][10]

Core Viewpoint - The article emphasizes the importance of confirming the special additional deductions for personal income tax for the year 2026, which must be completed by the end of December 2023 through the personal income tax app [1][9]. Summary by Relevant Sections - **Special Additional Deductions**: Taxpayers are required to submit their special additional deduction information annually, with the current confirmation period running from December 1 to December 31 [4][9]. - **Deduction Categories**: The special additional deduction includes seven categories: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [9]. - **App Functionality**: The personal income tax app allows users to easily transfer their deduction information from 2025 to 2026, provided that family member identity verification is successful [6][8].