Core Points - The confirmation period for the 2026 individual income tax special additional deductions has begun and will end on December 31 [1] - Taxpayers can modify or confirm their applicable special additional deduction information through the personal income tax App or the Natural Person Taxation Bureau website [1] Summary by Category Taxpayer Responsibilities - Taxpayers are required to confirm the content of the special additional deductions they will enjoy for the next year between December 1 and December 31 each year [1] - The special additional deduction items include 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 [1] System Functionality - If there are no changes, taxpayers can use the "one-click transfer" feature to carry over their 2025 special additional deduction information to 2026 [1] - For modifications regarding declaration methods, deduction ratios, or related information, taxpayers must enter the corresponding special additional deduction page to make changes [1] Common Questions Addressed - The personal income tax App provides answers to common taxpayer questions, such as the treatment of housing loan interest deductions when purchasing a second home after paying off the first [1] - If a taxpayer has previously claimed a deduction for housing loan interest, they cannot claim it again for another property, regardless of the duration of the deduction or ownership status [1]

Core Points - The confirmation of the 2026 individual income tax special additional deductions begins today, December 1, and must be completed within this month [1] - Taxpayers can use the personal income tax app to confirm their deduction information [1] Summary by Category 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" on the homepage [1] - If the information from the previous year remains unchanged, users can simply click "一键带入" to complete the confirmation [1][8] - For modifications, users can select the relevant deduction item in "填报记录" and click "修改" on the "填报详情" page [1] - New entries can be added by selecting the appropriate project in the "专项附加扣除填报" module and following the system prompts [1] Deduction Items - The special additional deduction items include: - Child education - Continuing education - Major medical expenses - Housing loan interest - Housing rent - Elderly care - Childcare for children under three years old [14]

Core Points - 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][5][21] Summary by Sections Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app, with a deadline of December 31, 2023 [1][5] - If there are no changes from the previous year, taxpayers can use the "one-click carryover" feature to complete the confirmation [3][21] - For modifications, taxpayers can select the relevant deduction item in the "filing records" and click "modify" [3][21] - New entries can be added by selecting the appropriate project in the "special additional deduction filing" module [3] Deduction Standards - The deduction standards for various categories are as follows: - Childcare for children under 3 years: 2000 yuan per month per child [4][13] - Elderly care: 3000 yuan per month for only children; non-only children must share this amount with siblings, capped at 1500 yuan per month per person [4][12] - Continuing education: 3600 yuan for vocational qualification education in the year of obtaining the certificate; 400 yuan per month for degree education during the study period [4][8] - Major medical expenses: Actual expenses exceeding 15000 yuan after insurance reimbursement, capped at 80000 yuan [4][9] - Housing loan interest: 1000 yuan per month for the first home loan, with a maximum deduction period of 240 months [4][10] - Housing rent: Deductions vary by city size, with 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [4][11] Importance of Confirmation - Taxpayers must confirm their deduction information annually to avoid suspension of deductions starting January of the following year [21] - Changes in personal circumstances, such as new dependents or changes in education status, require updates to the deduction information [21]

Core Points - The confirmation of individual income tax special additional deductions for the year 2026 has begun as of December 1 [1] - Taxpayers must complete the confirmation process within December [1] Group 1: Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app [1] - If there are no changes from the previous year, taxpayers can use the "one-click carry-over" feature to confirm their information [1][8] - For modifications, taxpayers can select the relevant deduction item in the "filing records" and click "modify" [1] - New entries can be made by selecting the appropriate project in the "special additional deduction filing" module [1] Group 2: Deduction Standards - The deduction standards for various categories are as follows: - Child education and childcare for children under 3 years: 2000 yuan per month per child [11] - 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 [11] - Continuing education: 3600 yuan for vocational qualifications in the year of obtaining the certificate; 400 yuan per month during the study period for degree education [11] - Major medical expenses: Actual expenses exceeding 15000 yuan, up to a maximum of 80000 yuan [11] - Housing loan interest: 1000 yuan per month [11] - Housing rent: 1500, 1100, or 800 yuan per month, depending on city size [11] Group 3: Important Reminders - The confirmation period for individual income tax special additional deductions is from December 1 to 31 [11] - Eligible residents are encouraged to confirm their information within the specified timeframe [11]

Core Points - The article discusses the confirmation process for individual income tax special additional deductions for the year 2026, which must be completed by the end of December 2023 [1][2] - Residents who meet the criteria can use the personal income tax app to confirm their deduction information [1][2] Summary by Category Confirmation Process - Residents can confirm their 2026 special additional deduction information through the personal income tax app [1] - If there are no changes from the previous year, users can simply click "one-click carryover" to complete the confirmation [1][7] - For modifications, users can select the relevant deduction item in the "filing records" and click "modify" [1] - New items can be added by selecting the appropriate project in the "special additional deduction filing" module [1] 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 [11] - Elderly care: 3000 yuan per month, with independent children receiving the full amount and non-independent children sharing the deduction [11] - Continuing education: 3600 yuan for vocational qualifications in the year of certification, and 400 yuan per month during the study period for degree education [11] - Major medical expenses: Actual expenses exceeding 15000 yuan, up to a maximum of 80000 yuan [11] - Housing loan interest: 1000 yuan per month [11] - Housing rent: 1500, 1100, or 800 yuan per month, depending on city size [11]

Core Viewpoint - The confirmation of individual income tax special additional deductions for the year 2026 begins on December 1, 2023, and taxpayers must complete this process within the month [1][12]. Group 1: Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app [1]. - If there are no changes from the previous year, taxpayers can use the "one-click carryover" feature to complete the confirmation [2]. - For modifications to previously reported information, taxpayers can select the relevant deduction item in the "reporting records" and click "modify" [2]. Group 2: Deduction Standards - The standard for child education and care for children under three years old is 2,000 yuan per child per month [11]. - The standard for elderly care deduction is 3,000 yuan per month for only children, while non-only children must share the deduction with siblings, capped at 1,500 yuan per person per month [13]. - Continuing education deductions are categorized: 3,600 yuan for vocational qualification education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree education [13]. - The standard for major medical expenses deduction is the actual amount exceeding 15,000 yuan, with a maximum deduction of 80,000 yuan [13]. - Housing loan interest deduction is set at 1,000 yuan per month [13]. - Housing rent deduction varies by city size, with monthly limits of 1,500 yuan, 1,100 yuan, and 800 yuan [13].

Core Viewpoint - The annual confirmation period for individual income tax special additional deductions has begun, impacting the disposable income of over 100 million people in the coming year [1] Group 1: Special Additional Deductions - The special additional deductions for individual income tax include child education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [5] - Taxpayers must confirm their special additional deduction information for the next year in December, with amounts ranging from 400 to 3000 yuan per month for each deduction [5] - If the deduction information remains unchanged from the previous year, taxpayers can use the "one-click carry-over" feature in the tax app to confirm their deductions for 2026 [5] Group 2: Compliance and Changes - Taxpayers must report any changes in their eligibility for special additional deductions, such as children graduating or reaching certain ages, to avoid penalties [6] - Failure to update deduction eligibility may result in back taxes, late fees, and potential fines if discrepancies are discovered [6] Group 3: Tax Revenue and Reforms - In the first ten months of 2025, individual income tax revenue reached 1.3363 trillion yuan, a year-on-year increase of 11.5%, significantly higher than the national tax revenue growth rate of 1.7% [6] - The 20th National Congress proposed reforms to the individual income tax system, aiming to create a fairer tax structure by expanding the scope of taxable income to include business and capital income [6]

Core Viewpoint - The article discusses the annual confirmation of personal income tax special additional deductions, which affects the disposable income of over a hundred million people in the upcoming year [3]. Group 1: Special Additional Deductions - The personal income tax APP has launched a feature for confirming special additional deductions for the year 2026, allowing taxpayers to enjoy tax benefits starting from January [6]. - Special additional deductions include child education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [8]. - Taxpayers must confirm their deductions in December, with amounts ranging from 400 to 3000 yuan per month for each category, to benefit from reduced tax payments in the following year [8]. Group 2: Changes in Deductions - Taxpayers can carry over their 2025 deduction information to 2026 using a one-click feature, but must update any changes to their circumstances to avoid losing deductions [8]. - If a taxpayer no longer meets the criteria for certain deductions, they must report this change to avoid penalties, including back taxes and fines [9]. Group 3: Tax Revenue Insights - In the first ten months of 2025, personal income tax revenue reached 1,336.3 billion yuan, reflecting an 11.5% year-on-year increase, significantly higher than the national tax revenue growth rate of 1.7% [9]. Group 4: Future Tax Reforms - The 20th National Congress proposed reforms to the personal income tax system, aiming to create a fairer tax structure by potentially including business income and capital gains in the taxable income scope [11].

2026年度专项附加扣除确认本月开启。 又到了一年一度的个人所得税专项附加扣除确认时间，而这关系到上亿人明年到手收入。 近日，国家税务总局开发的个人所得税APP首页上，已经上线2026年度专项附加扣除确认页面，老百姓在确认好明年自己适用的相关专项附加扣除信息后， 就可以在明年1月起发工资后，尽早享受相关扣除，从而少缴个税，增加到手收入。 比如，明年有满足相关专项附加扣除条件新增或变更，常见的包括父母明年满60岁，则可以填报享受赡养老人专项附加扣除，若是独生子女一个月可享受 3000元个税定额扣除。另外，子女明年满3岁，此前享受的3岁以下婴幼儿照护专项附加扣除就需要变更为子女教育专项附加扣除。 另外，如果明年不再满足一些专项附加扣除条件，也应诚信申报，不应再享受相应的专项附加扣除。 比如，子女明年大学毕业后就业，不再接受全日制学历教育，就应该及时在个税APP上录入子女教育终止时间，在这一时间之后不再享受子女教育专项附加 扣除。 个税专项附加扣除分别是子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人、3岁以下婴幼儿照护专项附加扣除。 由于个税按一个自然年度纳税，因此每年的12月纳税人都要确认下一年度 ...

按照政策规定，每年的12月纳税人要对下一年度享受个人所得税专项附加扣除的信息进行确认。也就是 说，2026年度个税专项附加扣除信息确认将于2025年12月1日至31日进行。 按照规定，纳税人计算个税应纳税所得额时，在5000元基本减除费用扣除和"三险一金"等专项扣除外， 还可以享受子女教育、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 护七项专项附加扣除。符合条件的纳税人还可以享受个人养老金的扣除。专项附加扣除的项目越多，纳 税人缴纳的个税就越少，省下的钱就是国家给的福利。 在填报赡养老人、继续教育等专项附加扣除时，这些政策规定需要关注。年满60岁是指父母中有一位年 满60周岁，即使他们有工作、有收入，纳税人也可以将其作为赡养老人支出进行申报。 对于花艺师、茶艺师等与兴趣爱好相关的证书，或者接受单位培训取得的结业证书，如果在《国家职业 资格目录》范围之内，可以享受职业资格继续教育专项附加扣除。这个目录可以通过"国务院客户端"小 程序查询。 文/北京青年报记者 宋霞 编辑/宋霞 ...