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].

Core Viewpoint - The confirmation period for the 2026 special additional deductions for individual income tax has begun, impacting the disposable income of over a hundred million people starting from January next year [1]. Group 1: Special Additional Deductions - The special additional deductions include child education, continuing education, major medical expenses, housing loan interest or rent, elderly care, and childcare for children under three [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 carryover" feature in the tax app to transfer their current year's information to 2026 [5]. Group 2: Changes in Deduction Eligibility - Taxpayers should update their deduction information if there are changes in eligibility, such as parents turning 60 or children reaching the age of three, which affects the type of deductions they can claim [6]. - Individuals must also report any changes that disqualify them from certain deductions, such as a child graduating from university, to avoid penalties and ensure compliance [7]. 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 average tax revenue growth of 1.7% [7]. - The 20th National Congress proposed reforms to the individual income tax system, aiming to create a fairer tax structure by potentially including business income and capital gains in the taxable income scope [7].

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 ...

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].