欢迎扫描下方二维码关注： 具体步骤如下: 1.打开个人所得税 App，在首页点击 【我要填报】。 专项附加扣除 回 (=ବ 加扣除信息量每名 fritt 2.登录后即可跳转 至"专项附加扣 除"填报界面， 点击需要补充填 报的专项附加扣 除项目，例如继 续教育。 3.选择扣除年度为 【2026】,并据 实填写扣除信 取消 自 速教育信息填7 2026 4.选择申报方式为【通过扣缴义务人申 报】，即可在预扣预缴时享受专项附加扣 来源：新疆税务 来源新疆税务 欢迎扫描下方二维码关注： 那以后怎么做,才能防 范开票方擅自红冲呢? 操作方式 通过 通过 发票入账标识 发票勾选确认 日7 进行 进行 入账确认 发票勾选 完成后,开票方发起红冲流程,需经受票方 确认《红字发票信息确认单》后才能开具红 字发票。 具体格径 登录全国统一规范电子税务局,点击【我要办 税】-【税务数字账户】-【发票业务】-【发票入 账标识】模块进行发票入账操作。 | 企业与 12 51 | 脱务数字账户 | | --- | --- | | | 9 全国统一规范电子税务局 6 新工 ਲ | | 发票业务 用票业务办理 | Mercures I | ...

Group 1 - The article emphasizes the importance of confirming the individual income tax special additional deductions for the year 2026 before December 31, 2025, to avoid a reduction in monthly take-home salary [3][5] - It provides a step-by-step guide on how to apply for supplementary deductions through the personal income tax app, including selecting the deduction year and the method of declaration [4][5] - The article advises timely notification to the finance department after adjusting the special additional deduction information to ensure proper updates during withholding [5] Group 2 - The article highlights the distinction between employee basic medical insurance and urban-rural resident medical insurance, clarifying that the former is for employees while the latter is for those not covered by employee insurance [15][16] - It notes that employee insurance contributions are deducted by employers, while flexible employment individuals must pay their own contributions [20][21] - The article explains that urban-rural resident insurance combines personal contributions with government subsidies, with minimum standards set by the state and province [22]

Core Viewpoint - The personal income tax (PIT) system in China is effectively benefiting people's livelihoods and promoting development through various measures, including the extension of tax policies supporting housing transactions and the reduction of family education costs [1][2]. Group 1: Housing Policy - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development confirms the continuation of personal income tax policies supporting residents in housing transactions for the next two years [1]. - The "sell old buy new" housing policy, implemented since October 2022, allows taxpayers to receive tax refunds on the income tax paid from selling their previous homes if they purchase a new home within one year [1]. - As of July last year, the policy has refunded a total of 11.1 billion yuan in personal income tax, benefiting many residents engaged in housing transactions [1]. Group 2: Additional Tax Deductions - In addition to the housing policy, other measures such as deductions for children's education, elderly care, and major medical expenses are also in place, reflecting the PIT system's consideration for public welfare [2]. - The establishment of a childcare subsidy system, which exempts childcare subsidies from personal income tax, demonstrates the government's commitment to improving living standards [2]. Group 3: Tax System Development - Since the implementation of the personal income tax law in September 1980, China's PIT system has evolved to combine comprehensive and classified taxation, playing a crucial role in fiscal revenue and income distribution [2]. - Recent reforms have emphasized the importance of fair distribution, with high-income earners paying more taxes while low- and middle-income earners pay less or none, enhancing the income distribution effect of the PIT [2]. - The 14th Five-Year Plan suggests further optimization and reform of the PIT system, including improving local taxes and direct tax systems, and enhancing the effectiveness of tax deductions for childcare and education [2][3]. Group 4: Future Directions - The deployment of tax reform requirements aims to improve the combination of classified and comprehensive taxation, expand the taxable income range, and enhance the fairness of the tax system [3]. - Recent adjustments to special additional deductions, including the introduction of a deduction for childcare and increases in standards for elderly care, indicate ongoing efforts to respond to public needs [3]. - Taxpayers are encouraged to understand tax laws and policies accurately to benefit from these reforms, while compliance with tax obligations is emphasized to ensure fairness in the tax system [3].

Core Viewpoint - The article emphasizes the importance of tax credit evaluation results as a "golden signboard" for enterprises, highlighting its role in integrity, bidding, financing, and policy benefits. Group 1: Tax Credit Evaluation Process - The electronic tax bureau app allows users to quickly check the tax credit evaluation results of enterprises [1] - Users can log in to the app, switch to the required enterprise, and access the tax credit management section to view evaluation results [2] - The system displays credit evaluation results for the past three years, with options to view detailed scoring and deduction standards [3] Group 2: Individual Income Tax Special Deductions - Taxpayers must confirm or report their eligibility for individual income tax special deductions through the app from December 1 to December 31 [8] - Medical expenses exceeding 15,000 yuan after insurance reimbursement can be deducted, with a limit of 80,000 yuan for the year [11][21] - Taxpayers can choose to deduct medical expenses for themselves or their spouse, while expenses for minor children can be deducted by either parent [13] Group 3: Important Considerations for Deductions - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification [15] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [17] - Medical expenses incurred across different years can be deducted based on the settlement date of the expenses [18][19]

欢迎扫描下方二维码关注： 来源： 国家税务总局广东省税务局 来源 广州税务 欢迎扫描下方二维码关注： 2026 年度 个税专项附加扣除 信息确认即将截止啦！为了帮大家高效完成信息核对与填报，小编整理了热点问答，助力各位纳税人顺利完成确认！ 塞暑假算不算在子女教育专项 附加扣除的扣除期间内？ 同版 算的。个人所得税专项附加扣除学历教育和 学历 ( 学位)继续教育的期间，包含因病或其 他非主观原因休学但学籍继续保留的休学期 间，以及施教机构按规定组织实施的寒暑假等 假期。 如果在国外进行的学历继续教育 或者是拿到了国外颁发的技能证书， 能否享受扣除? 问题三 继续教育指纳税人在中国境内接受的学历(学 位)继续教育支出，以及接受技能人员职业资 格继续教育、专业技术人员职业资格继续教育 支出。 由于是在国外接受的学历继续教育和国外颁发 的技能证书，不符合"中国境内"的规定，不 能享受专项附加扣除政策。 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有 ...

Group 1 - The core viewpoint of the article emphasizes the regulations regarding the tax declaration location for Value-Added Tax (VAT) as stipulated in the VAT Law of the People's Republic of China [4][5] Group 2 - Taxpayers with a fixed production and business location must declare taxes to the tax authority at their institution's location or residence [4] - Taxpayers without a fixed location must declare taxes to the tax authority at the location where taxable transactions occur [4] - Individuals selling or leasing real estate, transferring natural resource usage rights, or providing construction services must declare taxes to the tax authority at the location of the real estate, natural resources, or construction services [4] Group 3 - Importers must declare taxes according to the location specified by customs regulations [5] - Withholding agents must declare and pay withheld taxes to the tax authority at their institution's location or residence; if located overseas, they must declare to the tax authority at the location of the taxable transaction [5] Group 4 - The article outlines the key points of the individual income tax special additional deductions, particularly focusing on major medical expenses [9] - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax reconciliation [11][20] - Medical expenses incurred by a taxpayer's spouse or minor children can be deducted by the taxpayer, while expenses for parents are not included in the deduction scope [12][13] Group 5 - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification purposes [14] - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under one spouse, with a combined maximum deduction limit of 160,000 yuan [16] - Medical expenses incurred across different tax years are calculated based on the settlement date of the medical expenses [17] Group 6 - Expenses incurred at private hospitals can qualify for the major medical deduction if they are reflected in the medical insurance settlement system [19] - The relationship between the "deductible threshold" and the deduction limit is clarified, with the threshold set at 15,000 yuan and the limit at 80,000 yuan [20]

2026年度个税专项附加扣除信息确认今天截止，你确认了吗？在手机上打开个人所得税App，在首页选 择"2026年度专项附加扣除填报"。如果之前已填且明年无变化，只需点击"一键带入"，即可完成确认。 若需对已填报的信息进行修改。如修改赡养老人、子女教育等信息，选择"填报记录"中相应扣除项目， 在"填报详情"页面点击"修改"。若未填过或需新增项目，可在"专项附加扣除填报"模块选择相应项目， 扣除年度选择"2026"，根据系统提示进行填报。（央视新闻） 专项附加扣除 く返回 c) 按照规定,专项附加扣除信息需每年提交一次。 nfla + 子女教育 继续教育 大病医疗 * 9 住房贷款利息 住房租金 膽养老人 3岁以下婴幼儿照 护 确认下一年度专项附加扣除 一键带入 通过本功能可将您2025年填报的扣除信息一键 带入到2026年继续使用 cy of endrend 来源：中国新闻网 ...

今天截止 按什么标准扣除？ 3岁以下婴幼儿照护：每孩每月2000元； 子女教育：每孩每月2000元； 你确认了吗？ 专项附加扣除有哪几项？ 小提示： (相关资料图) 填写"3岁以下婴幼儿照护"和"子女教育"两项专项附加扣除时，每个子女每月可抵扣2000元，多子 女家庭享受的抵扣额度更高。需注意的是，该项扣除由夫妻双方共同享受，可选择平均分摊或由一方全 额申报。建议由收入较高的一方申报，更划算。 小提示： 填写赡养老人专项附加扣除时，纳税人父母中年满60周岁的，独生子女可按每月3000元的标准扣 除，非独生子女需与兄弟姐妹分摊该额度，每人每月扣除上限为1500元。 住房贷款利息：每月1000元； 住房租金：按城市分档，1500/1100/800元每月； 小提示： 住房贷款利息与住房租金两项不可同时享受。如在工作城市无自有住房，应填报住房租金扣除；如 拥有首套住房贷款，应填报住房贷款利息扣除。 继续教育：学历(学位)继续教育每月400元；职业资格继续教育取证当年3600元； 大病医疗：医保范围内自付超1.5万元部分，最高可扣8万元。 如何确认填报信息？ 赡养老人：每月3000元，非独生子女每人最多1500元； 常 ...

专项附加扣除有哪几项？ 按什么标准扣除？ 3岁以下婴幼儿照护：每孩每月2000元； 子女教育：每孩每月2000元； 小提示： 填写"3岁以下婴幼儿照护"和"子女教育"两项专项附加扣除时，每个子女每月可抵扣2000元，多子女家庭享受的抵扣额度更高。需注意的是，该项扣除由 夫妻双方共同享受，可选择平均分摊或由一方全额申报。建议由收入较高的一方申报，更划算。 赡养老人：每月3000元，非独生子女每人最多1500元； 小提示： 填写赡养老人专项附加扣除时，纳税人父母中年满60周岁的，独生子女可按每月3000元的标准扣除，非独生子女需与兄弟姐妹分摊该额度，每人每月扣除 上限为1500元。 住房贷款利息：每月1000元； 住房租金：按城市分档，1500/1100/800元每月； 小提示： 住房贷款利息与住房租金两项不可同时享受。如在工作城市无自有住房，应填报住房租金扣除；如拥有首套住房贷款，应填报住房贷款利息扣除。 继续教育：学历(学位)继续教育每月400元；职业资格继续教育取证当年3600元； 大病医疗：医保范围内自付超1.5万元部分，最高可扣8万元。 如何确认填报信息？ 专项附加扣除 口) 按照规定,专项附加扣除信息 ...

Group 1 - The article discusses the functionality of the personal income tax APP and the electronic tax bureau for confirming special additional deductions for the year 2026, allowing taxpayers to carry forward their 2025 deduction information easily [5][6] - Taxpayers are required to submit their special additional deduction information annually, and if there are no changes, they can use the "one-click carry forward" feature to transfer their information from 2025 to 2026 [5][6] - The article outlines various categories of special additional deductions, including child education, continuing education, major medical expenses, housing loan interest, housing rent, and elderly care [5][6] Group 2 - The article emphasizes that taxpayers must confirm or fill out their special additional deduction information through the personal income tax APP from December 1 to December 31 of the previous year [17] - It provides details on the major medical expense deduction, stating that taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan during annual tax settlement [21][31] - The article clarifies that medical expenses for a taxpayer's spouse or minor children can also be deducted, and it is important to retain relevant medical service receipts for verification [25][22]