Core Points - The annual confirmation of individual income tax special additional deductions is crucial for taxpayers to accurately enjoy tax benefits in the following year [1][2] - Taxpayers must confirm their special additional deduction information from December 1 to December 31, 2025, for the 2026 tax year [2] - Various special additional deductions are available, including those for children's education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [2][3] Group 1: Tax Deduction Confirmation - Taxpayers must confirm their special additional deduction information annually to ensure accurate tax benefits [1][2] - Failure to confirm will result in the suspension of deductions by the withholding agent starting January of the following year [2] - The confirmation process can be simplified through the personal income tax app, allowing for easy updates if there are changes in deduction information [2] Group 2: Types of Deductions - The special additional deductions include seven categories that can significantly reduce taxable income [2][3] - For example, a taxpayer with a monthly salary of 10,000 yuan can deduct 5,000 yuan through various deductions, potentially eliminating their taxable income [3] - The new personal pension tax deduction policy will be implemented nationwide in December 2024, providing additional tax relief for eligible taxpayers [2] Group 3: Specific Deduction Policies - The elderly care deduction applies to parents aged 60 and above, regardless of their income status [3] - Taxpayers can claim deductions for continuing education only if the qualifications obtained are listed in the National Occupational Qualification Directory [4] - Rent deductions are available for taxpayers without home ownership in their primary work city, with specific rules for couples regarding who can claim the deduction [4]

Group 1 - The article emphasizes the support provided by the government for students and recent graduates through various tax policies aimed at easing their financial burdens and encouraging entrepreneurship [3][5][6] - Parents of students enrolled in full-time education can benefit from a monthly tax deduction of 2000 yuan for child education expenses, which reduces their personal income tax liability [3] - Students engaged in work-study programs are exempt from value-added tax (VAT) on the services they provide, promoting their ability to earn income while studying [3][4] Group 2 - Graduates who choose to start their own businesses can receive a tax reduction package, allowing them to deduct up to 24,000 yuan annually from various taxes for three years [5][6] - Small and micro enterprises established by graduates can benefit from a reduced corporate income tax rate, calculated at 25% of taxable income with a 20% tax rate applied [6][7] - Continuing education expenses for obtaining degrees or professional qualifications can also be deducted, with a monthly deduction of 400 yuan for degree education and a one-time deduction of 3,600 yuan for vocational training [6][7]

Core Points - The article discusses common errors in the declaration of individual income tax special additional deductions for the year 2026, emphasizing the importance of accurate reporting to avoid exceeding deduction limits [1][2][5][6]. Group 1: Childcare Deductions - Parents must ensure that the total deduction for the same child does not exceed 100% when claiming childcare expenses for children under three years old, with a standard deduction of 2000 yuan per month per child [1][2][3][4]. - For educational expenses for children, the same rule applies, with a maximum deduction of 2000 yuan per month per child [2][3][4]. Group 2: Elderly Care Deductions - Non-only children must not exceed a deduction of 1500 yuan per month for each parent, with a total cap of 3000 yuan for all siblings [6][7]. - Only parents aged 60 and above qualify for the elderly care deduction, excluding grandparents or in-laws unless specific conditions are met [8]. Group 3: Continuing Education Deductions - Only expenses related to recognized qualifications listed in the National Occupational Qualification Directory are eligible for continuing education deductions, excluding foreign certifications [9][10][11]. - The deduction for continuing education is only applicable in the year the relevant qualification is obtained, not for subsequent training or exams [12][13]. Group 4: Medical Expense Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [14]. - The deduction applies separately for the taxpayer, spouse, and minor children [14]. Group 5: Housing Loan and Rent Deductions - Taxpayers can only claim one housing loan interest deduction for their first home; selling a home does not allow for a new deduction on a subsequent purchase [15][17]. - Couples cannot simultaneously claim both housing loan interest and rent deductions in the same tax year [18][19]. - If both spouses work in the same city and do not own a home, only one can claim the rent deduction [21]. Group 6: Correction Procedures - Taxpayers can modify or void incorrect declarations through the personal income tax app, ensuring accurate reporting for deductions [22][23].

Core Points - The article discusses the upcoming confirmation of personal income tax special additional deductions for the year 2026, highlighting common errors and corrections related to these deductions [1]. Group 1: Common Errors in Deductions - Error 1: Parents cannot claim more than 100% for the same child under the childcare deduction, which is capped at 2000 yuan per month per child [2][3]. - Error 2: Similar to childcare, parents cannot exceed 100% for the same child under the education deduction, also capped at 2000 yuan per month per child [4][5]. - Error 3: Parents must stop claiming the education deduction once the child graduates from full-time education [6]. Group 2: Elderly Care Deductions - Error 4: Non-only children cannot claim deductions as if they were only children, and the total deduction for the same elderly person cannot exceed 3000 yuan [7][8]. - Error 5: Only parents aged 60 or older qualify for elderly care deductions; grandparents do not qualify if their children are alive [10]. Group 3: Continuing Education Deductions - Error 6: Only recognized qualifications listed in the national directory can be claimed for continuing education deductions; foreign certificates are not eligible [11][12]. - Error 7: Continuing education deductions are only applicable in the year the relevant qualification is obtained, not for subsequent training or exams [14]. Group 4: Medical Expense Deductions - Error 8: Medical expenses must be reported correctly, with only the out-of-pocket expenses exceeding 15000 yuan eligible for deduction, capped at 80000 yuan [16][17]. Group 5: Housing Deductions - Error 9: Couples cannot both claim housing loan interest and rental deductions in the same year; only one can be claimed [20][21]. - Error 10: If a couple sells a home after claiming the loan interest deduction, they cannot claim it again for a new home purchase [19]. Group 6: Correction Procedures - Taxpayers can modify or void incorrect deductions through the personal income tax app, ensuring compliance with regulations [25][28]. - If notified of significant errors, taxpayers must correct them to continue enjoying the deductions [28][29].

Group 1 - The article discusses various tax-related inquiries from taxpayers regarding individual income tax special deductions, including education expenses and medical expenses [1][2] - It clarifies that for children studying abroad, only domestic education expenses are eligible for deductions, while foreign education expenses do not qualify [1] - The article outlines that couples can choose to deduct medical expenses either fully from one spouse or split the deduction, with a maximum of 80,000 yuan per person [2] Group 2 - The article explains how couples with pre-marital housing loans can deduct interest, allowing for either full deduction from one property or a 50% split between both properties [2] - It states that for a combination loan involving both provident fund and commercial loans, if one part is at the first home loan rate, the interest can be deducted [2] - It specifies that non-only children cannot exceed a monthly deduction of 1,500 yuan when sharing the elderly support deduction among siblings [2] Group 3 - The article introduces the implementation of the "Individual Business Credit Evaluation Indicators" standard, effective December 1, 2023, aimed at alleviating financing difficulties for individual businesses [10][12] - It details that the credit evaluation indicators will include basic and specialized indicators, reflecting the credit status of individual businesses [13][15] - The standard aims to facilitate simplified regulation and targeted support policies for creditworthy individual businesses, enhancing their operational vitality [26][28]

Core Points - The article discusses the upcoming annual confirmation of individual income tax special additional deductions for the year 2026, highlighting potential pitfalls for taxpayers [1]. Group 1: Common Mistakes in Tax Deductions - Mistake 1: Parents reporting over 100% deduction for childcare expenses for the same child under three years old [1]. - Mistake 2: Parents reporting over 100% deduction for education expenses for the same child [2][3]. - Mistake 3: Continuing to claim education deductions after the child has graduated without recording the termination date [4]. - Mistake 4: Non-only child reporting deductions for elderly parents exceeding the limit of 3000 yuan [5][6]. - Mistake 5: Incorrectly reporting deductions for non-eligible relatives such as in-laws or grandparents under 60 years old [7]. - Mistake 6: Claiming deductions for non-policy certificates in continuing education [8]. - Mistake 7: Claiming deductions for foreign-issued skill certificates [9]. - Mistake 8: Claiming continuing education deductions without having obtained the relevant professional qualification certificate [10]. - Mistake 9: Claiming continuing education deductions for training or exams after obtaining a qualification [11]. - Mistake 10: Incorrectly reporting medical expenses without adhering to the specified deductible amounts [10]. - Mistake 11: Both spouses claiming 100% deduction for housing loan interest [11][12]. - Mistake 12: Continuing to claim housing loan interest deductions after selling the first home [13][14]. - Mistake 13: Both spouses claiming housing loan interest and rental deductions simultaneously [15][16]. - Mistake 14: Both spouses claiming rental deductions in the same city without owning property [18][19]. Group 2: Correction Procedures - Taxpayers can modify or void incorrect special additional deductions through the personal income tax APP [20]. - Specific steps for modifying deductions, such as adjusting the percentage claimed for childcare expenses, are outlined [21][22]. - After making corrections, taxpayers must complete a revised annual declaration to ensure continued eligibility for deductions [23].

Core Points - The annual confirmation of personal income tax special additional deductions is starting, and individuals are reminded to ensure the accuracy of their tax information to benefit from tax preferential policies [1] Group 1: Common Errors in Deductions - Error: Parents reporting the same child for the childcare deduction exceeding 100% [5] - Correction: Childcare expenses for children under 3 can be deducted at a standard of 2000 yuan per month, with parents choosing to deduct either 100% by one parent or 50% each [5][10] - Error: Parents reporting the same child for education deductions exceeding 100% [8] - Correction: Education expenses for children in full-time education can be deducted at a standard of 2000 yuan per month, with similar deduction options as childcare [9][10] Group 2: Elderly Care Deductions - Error: Non-only child reporting for elderly care deductions as if they were an only child, or exceeding the total deduction of 3000 yuan for the same elderly person [11] - Correction: Non-only children can deduct a maximum of 1500 yuan per month per parent, with a total not exceeding 3000 yuan for siblings [12] - Error: Reporting ineligible elderly individuals such as in-laws or grandparents under 60 for elderly care deductions [14] - Correction: Eligible individuals for deductions are parents over 60 and deceased grandparents over 60 [14] Group 3: Continuing Education Deductions - Error: Claiming deductions for non-qualifying certificates like pastry chef or nutritionist [15] - Correction: Only expenses for qualifications listed in the National Occupational Qualification Directory are eligible for deductions [16] - Error: Claiming deductions for foreign qualifications [17] - Correction: Only continuing education expenses incurred within China are eligible for deductions [18] Group 4: Medical Expense Deductions - Error: Incorrectly reporting total medical expenses instead of the out-of-pocket amount after insurance [22] - Correction: Only the portion exceeding 15,000 yuan of out-of-pocket expenses can be deducted, up to a limit of 80,000 yuan [22][23] Group 5: Housing Loan and Rent Deductions - Error: Both spouses claiming housing loan interest deductions or both claiming housing rent deductions [24][25] - Correction: Only one spouse can claim either deduction in a tax year, and if both have no owned property in the main work city, only one can claim rent [26][29] - Error: Claiming housing loan interest deductions after selling the first home [24] - Correction: Only one deduction for the first home loan interest is allowed [24] Group 6: Modification and Cancellation of Deductions - Taxpayers can modify or cancel incorrect deductions through the personal income tax app [30] - After making changes, taxpayers must complete a correction declaration for the relevant tax year [33][34]

Core Points - The article discusses the upcoming personal income tax special additional deduction information confirmation for the year 2026, highlighting common mistakes and corrections related to various deductions [1] Group 1: Childcare Deductions - Parents must ensure that the total deduction claimed for the same child under the childcare special additional deduction does not exceed 100% [2] - The standard deduction for childcare expenses for children under three years old is set at 2000 yuan per month per child, with parents having the option to claim either 100% by one parent or 50% each [3] Group 2: Education Deductions - Similar to childcare, parents must not exceed a total deduction of 100% for the same child under the education special additional deduction [5] - The standard deduction for educational expenses for children in full-time education is also 2000 yuan per month per child, with the same claiming options as childcare [5][6] Group 3: Elderly Care Deductions - For elderly parents over 60 years old, non-only children must not claim more than 1500 yuan per month per parent, with a total cap of 3000 yuan for all siblings [9] - The definition of eligible dependents for elderly care deductions is clarified, specifying that only parents over 60 or deceased grandparents qualify [12] Group 4: Continuing Education Deductions - Deductions for continuing education are only applicable for qualifications listed in the national vocational qualification directory, excluding non-policy certificates [14] - Foreign qualifications do not qualify for deductions under the continuing education category [16] - Only after obtaining the full qualification can individuals claim deductions for continuing education related to that qualification [18] Group 5: Medical Expense Deductions - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [22] Group 6: Housing Deductions - Couples cannot simultaneously claim both housing loan interest and rental deductions in the same tax year [29] - Taxpayers can only claim housing loan interest deductions for one primary residence, even if they purchase another home after selling the first [27] - If both spouses live in the same city without owning a home, only one can claim the rental deduction [33] Group 7: Correction Procedures - Taxpayers can modify or void previously submitted special additional deductions through the personal income tax app [35] - After making corrections, taxpayers must complete a revised annual settlement declaration [38]

Core Points - The article discusses the upcoming personal income tax special additional deduction information confirmation for the year 2026, highlighting common errors and corrections related to the deductions [1][22]. Group 1: Childcare Deductions - Parents can deduct a standard amount of 2000 yuan per month for each child under three years old, with the option to claim 100% by one parent or 50% by both [2][5]. - Common error: Both parents claiming more than 100% for the same child [1][3]. Group 2: Education Deductions - Parents can deduct 2000 yuan per month for each child receiving full-time education, with similar claiming options as childcare deductions [4][5]. - Common error: Claiming deductions for children who are no longer in full-time education [6]. Group 3: Elderly Care Deductions - For parents over 60 years old, non-only-child taxpayers can deduct up to 1500 yuan per month per parent, with a total cap of 3000 yuan for all siblings [7][9]. - Common error: Claiming deductions for ineligible relatives such as grandparents or in-laws [8]. Group 4: Continuing Education Deductions - Taxpayers can only claim deductions for continuing education that aligns with the national qualification directory [10][11]. - Common error: Claiming deductions for foreign qualifications or non-qualifying certificates [11][12][13]. Group 5: Medical Expense Deductions - Taxpayers can deduct medical expenses exceeding 15000 yuan after insurance reimbursements, up to a limit of 80000 yuan [14]. - Common error: Incorrectly reporting total medical expenses instead of the deductible portion [14]. Group 6: Housing Loan Interest Deductions - Taxpayers can only claim housing loan interest deductions for one primary residence, with specific rules for married couples [15][17]. - Common error: Both spouses claiming deductions for the same loan or for different types of housing expenses simultaneously [18][21]. Group 7: Modification and Cancellation of Deductions - Taxpayers can modify or cancel previously submitted deductions through the personal income tax app [22][23]. - Specific steps are provided for adjusting deductions for childcare expenses [23][24].

Group 1 - The article discusses the differences in personal income tax special deductions between full-time and part-time graduate students [1][2] - Full-time graduate students can deduct 2000 yuan per month for each child receiving full-time education, with options for parents to choose the deduction method [2][3] - Part-time graduate students can deduct 400 yuan per month for continuing education expenses, with a maximum deduction period of 48 months [3] Group 2 - The article clarifies that parents cannot deduct education expenses for children who have graduated from undergraduate studies and have not yet enrolled in graduate programs [3] - It emphasizes that deductions for part-time graduate education are only applicable for domestic studies and not for overseas education [3]