Group 1 - The article emphasizes the importance of confirming information for the 2026 individual income tax special additional deductions, with a deadline set for December 31, 2025 [2] - It provides a step-by-step guide for taxpayers on how to fill out the special additional deduction for elderly support through the personal income tax app [2][5][6] - The article outlines the eligibility criteria for the elderly support deduction, specifying that it applies to taxpayers supporting parents aged 60 and above, as well as grandparents who are over 60 and whose children have passed away [7] Group 2 - The deduction standard for only children is set at a fixed amount of 3,000 yuan per month, while non-only children must share this amount with siblings, with each sibling's share not exceeding 1,500 yuan per month [7][8] - It clarifies that taxpayers cannot double the deduction if both parents are over 60; only one parent needs to meet the age requirement for the deduction to apply [7] - The article explains the sharing methods for non-only children, which can include equal sharing or designated sharing, with a maximum deduction of 1,500 yuan per month per taxpayer [7]

Core Viewpoint - The article discusses the recent notification issued by the National Development and Reform Commission, the Ministry of Education, and the Ministry of Finance regarding the improvement of kindergarten charging policies, emphasizing the public welfare nature of preschool education and the need for standardized fee structures and management practices [1][2]. Group 1: Standardization of Charging Items - Kindergarten charging items include care education fees, accommodation fees, service fees, agency fees, and care fees for toddlers in classes [3]. - Care education fees refer to the costs for providing preschool education, while accommodation fees are for boarding services [3]. Group 2: Classification and Improvement of Charging Management - Public kindergartens and non-profit private kindergartens will have their care education and accommodation fees regulated by government guidance prices, while for-profit private kindergartens will set prices based on market conditions [4][5]. - The management of care fees for toddler classes will refer to the management of care education fees [5]. Group 3: Principles for Setting Charging Standards - Charging standards for non-profit kindergartens should be based on costs after deducting government funding and donations, considering local economic conditions and community affordability [6]. - Service fees should be charged based on cost compensation principles, while agency fees should reflect actual expenditures without profit margins [6]. Group 4: Evaluation and Optimization Mechanism - Local authorities are required to monitor kindergarten fees and conduct regular evaluations of charging management practices, with a review cycle not exceeding three years [7]. Group 5: Establishment of Directory Lists - A directory list for service and agency fees must be established, and any fees not included in the list cannot be charged [8]. Group 6: Strengthening Fee Regulation - Local authorities must guide kindergartens in establishing financial management systems and ensure compliance with charging standards, including prohibiting fees under various pretexts [9]. Group 7: Supporting Measures - Local governments should coordinate financial support and charging policies to enhance the quality of preschool education and ensure the sustainability of kindergartens [10]. Group 8: Implementation and Coordination - Collaboration among local development, education, and finance departments is essential for the effective implementation of the new charging policies [11].