Core Viewpoint - The article provides a detailed guide on how to confirm and report the special additional deductions for personal income tax related to children's education for the year 2026, emphasizing the importance of timely submission before the deadline of December 31, 2025 [23]. Group 1: Reporting Process - The first step involves opening the personal income tax app and selecting "Handle & Check" followed by "Special Additional Deductions" [5]. - After selecting "Children's Education," users must choose the relevant deduction year and click "Confirm" [6]. - Users need to ensure all materials are complete before clicking "Ready, proceed to report" [8]. - The next step is to select "Children's Information" and fill in the required details [10]. - After completing the children's information, users must enter "Children's Education Information," including the deduction year, child details, and education stage [12]. - The final steps include selecting the "Deduction Ratio" and "Declaration Method," followed by submitting the information [13][14]. Group 2: Key FAQs - The definition of children eligible for deductions includes biological children, adopted children, stepchildren, and minors under guardianship [15]. - The deduction subject for children's education is the legal guardian, which can include biological parents, stepparents, and adoptive parents [16]. - The standard deduction for children's education is set at 24,000 yuan per year (2,000 yuan per month) for each child [17]. - Parents can choose to allocate the deduction either fully to one parent or split it equally between both [18]. - Deductions are applicable regardless of whether the child is enrolled in public or private schools [19]. - Education received at overseas institutions is also eligible for deductions [20]. - Parents with multiple children can select different deduction methods for each child [21]. - Continuous education during the transition from high school to university is eligible for deductions [22].

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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].

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]