Core Viewpoint - The article discusses the common questions regarding the special additional deduction for serious illness medical expenses, focusing on the relationship between the "deductible threshold" and the deduction limit, as well as eligibility for deductions for family members' medical expenses [2][3]. Group 1: Deduction Threshold and Limits - The deductible threshold for taxpayers is set at 15,000 yuan, meaning that only the medical expenses exceeding this amount can be deducted, up to a limit of 80,000 yuan [3][4]. - Taxpayers can choose to deduct medical expenses incurred by themselves or their spouses, and for minor children, deductions can be calculated separately for each parent [5]. Group 2: Family Medical Expenses - If both spouses have qualifying serious illness medical expenses, they can choose to deduct the expenses under the husband's name, with each having a maximum deduction limit of 80,000 yuan, totaling a maximum of 160,000 yuan [6]. - Medical expenses incurred by the taxpayer's parents are not eligible for tax deductions under the current regulations [7]. Group 3: Cross-Year Medical Expenses - For medical expenses incurred at the end of one year and settled at the beginning of the next year, the deduction is based on the settlement date, meaning it will be considered as a medical expense for the following year [10]. Group 4: Private Hospital Expenses - Expenses incurred at private hospitals can qualify for the serious illness medical deduction if they are recorded in the medical insurance settlement system [11]. Group 5: Important Considerations - Taxpayers should retain original or copied receipts for medical service charges for verification purposes when claiming deductions [12]. - Taxpayers can also check their previous year's medical expenses through the medical insurance management information system to ensure they meet the deduction criteria [13].

Core Viewpoint - The article focuses on common mistakes related to the housing rental special additional deduction in individual income tax filing for the year 2024, providing guidance to help taxpayers correctly report their deductions. Group 1: Deduction Scope and Standards - The deduction applies to taxpayers who incur housing rental expenses in major cities where they do not own property [3] - The deduction standards are as follows: - 1,500 yuan/month for municipalities, provincial capitals, and other designated cities [4] - 1,100 yuan/month for cities with a population over 1 million [4] - 800 yuan/month for cities with a population under 1 million [4] Group 2: Deduction Eligibility and Conditions - Unmarried taxpayers can claim the deduction themselves [4] - Married taxpayers working in the same city can only have one spouse claim the deduction [4][9] - If spouses work in different cities, both can claim the deduction separately [4][9] - Taxpayers cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [6][16] Group 3: Common Mistakes - Mistake 1: A husband claiming housing loan interest while the wife claims housing rental deduction is not allowed [8] - Mistake 2: Both spouses cannot claim the rental deduction if they work in the same city [9] - Mistake 3: Rental expenses cannot be deducted if there is no formal rental agreement [10][13] - Mistake 4: If both spouses sign the rental contract but work in the same city, only one can claim the deduction [11] - Mistake 5: Taxpayers must avoid overlapping rental periods when reporting [12] - Mistake 6: Without a rental contract, taxpayers cannot claim the deduction [13] - Mistake 7: Only the person whose name is on the rental contract can claim the deduction, even if the rent is paid by another [14] - Mistake 8: Taxpayers cannot claim both rental and loan interest deductions in the same year [16] - Mistake 9: Employees living in company-provided housing may not claim deductions unless they pay rent [16] - Mistake 10: In a shared rental situation, only the person who signed the contract can claim the deduction [17]

Core Viewpoint - The article provides guidance on common mistakes related to the special additional deductions for individual income tax in China, emphasizing the correct reporting methods for various scenarios. Group 1: Childcare and Education Deductions - Parents cannot claim more than 100% of the deduction for childcare or education for the same child [1] - The deduction for childcare for children under 3 years is set at 2000 yuan per month, while for education, it is also 2000 yuan per month [1] - Deductions for children's education can only be claimed from the month of enrollment until the month of graduation [1] Group 2: Elderly Care Deductions - Non-only-child taxpayers can claim a maximum of 1500 yuan per month for each parent, with a total cap of 3000 yuan for all siblings [2] - The total deduction for elderly care cannot exceed 3000 yuan for each parent [1] Group 3: Continuing Education Deductions - Only expenses for continuing education that fall within the national vocational qualification directory are deductible [5] - Certificates obtained outside the policy scope, such as certain training certificates, are not eligible for deductions [4] Group 4: Medical Expense Deductions - Taxpayers can only deduct the portion of medical expenses that exceeds 15000 yuan, up to a limit of 80000 yuan, after insurance reimbursements [7] - Medical expenses for adult children are not deductible [7] Group 5: Housing Deductions - Taxpayers cannot claim both housing loan interest and housing rent deductions in the same tax year [9] - Taxpayers with their own housing in their main work city cannot claim housing rent deductions, even if they incur such expenses [10]

Core Viewpoint - The article provides a comprehensive guide on the personal income tax refund process for the 2024 tax year, emphasizing the importance of timely filing and understanding various deductions available to maximize refunds. Group 1: Tax Refund Process - The tax refund period for the 2024 tax year runs from March 1 to June 30, 2025, with a recommendation to book appointments via the "Personal Income Tax" app from February 21 to March 20 for early processing [4] - Individuals with an annual income exceeding 120,000 yuan and a tax payment exceeding 400 yuan must file for a tax refund, highlighting the financial implications of missing this deadline [4][5] - The submission process involves verifying income and deductions, selecting the appropriate tax calculation method for year-end bonuses, and binding a refund account for faster processing [7][8][9] Group 2: Tax Deductions - Seven key tax deductions are outlined, including mortgage interest, housing rent, elder support, childcare for children under three, education expenses, continuing education, and medical expenses exceeding 15,000 yuan [10][11][12][13][14][15][16] - Specific details on mortgage interest deductions indicate that only the first home qualifies, allowing a maximum deduction of 1,000 yuan per month for up to 20 years [18] - Couples are advised on how to optimize deductions based on their tax rates, with strategies for shared deductions and the importance of accurate reporting to avoid penalties [19][20][25] Group 3: Tax Calculation and Timing - The formula for calculating personal income tax is provided, emphasizing that the taxable amount varies significantly among individuals based on their income and applicable deductions [28] - After submitting the tax refund application, individuals can expect to receive their refunds within 1 to 2 months, with a reminder that any tax payments must be completed by June 30 to avoid credit issues [30]