Core Viewpoint - The article emphasizes the importance of confirming the individual income tax special additional deduction information for the year 2026, starting from December 1, 2025, through the personal income tax app [1][2]. Summary by Sections Special Additional Deductions - The special additional deduction items include seven categories: child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three years old [1]. Confirmation Process - Taxpayers must confirm their special additional deductions in December each year for the following year, as per the announcement by the State Taxation Administration [2]. - If taxpayers do not confirm in time, the withholding agent will suspend the deductions starting January of the next year until confirmation is received [2]. App Operation Steps - To confirm deductions, users can access the personal income tax app and navigate to the special additional deduction section [4]. - Users can click "one-click import" to bring in information from the previous year [6]. - After confirming the information, users can submit it successfully by clicking "one-click confirm" [12][14]. Scenarios for Confirmation - If there are no changes to the 2026 deductions, users only need to confirm the information from 2025 [11]. - If modifications are needed, users can select the deduction item to edit and then confirm the changes [14]. - If a deduction is no longer applicable, users can delete the corresponding item from their confirmation [20]. - For new deductions or first-time claims, users can select the relevant deduction item and input the necessary information [24][25]. Deadline Reminder - The deadline for confirming the 2026 individual income tax special additional deduction information is at the end of the month, urging taxpayers to complete the process within the month [27].

Core Viewpoint - The article discusses the definition, recognition standards, and tax benefits for non-profit research institutions in China, emphasizing their role in promoting scientific progress without profit motives [2][4][5]. Group 1: Definition and Recognition - Non-profit research institutions aim to promote technological advancement and primarily engage in applied basic research or provide public services [2]. - The recognition standards for non-profit research institutions will be established by the Ministry of Science and Technology in conjunction with the Ministry of Finance, the National Development and Reform Commission, and the State Administration of Taxation [4]. - These institutions must submit a written declaration to the relevant science administrative department, undergo approval and registration, and be marked as "non-profit research institution" in their registration [5]. Group 2: Tax Policies - Non-profit research institutions are exempt from property tax and urban land use tax for their self-used properties and land [8]. - The application for tax exemption must adhere to the recognition standards set by the relevant authorities [8]. - The tax obligations for property tax and urban land use tax arise at specified times, and institutions must declare within the designated tax period [9]. Group 3: Heating Enterprises Tax Exemption - The Ministry of Finance and the State Administration of Taxation announced that heating enterprises providing heating services to residents are exempt from value-added tax on heating fee income [21]. - The exemption applies to heating fee income received directly from residents or through other units, and it must be accounted for separately [21]. - For heating enterprises, the exemption from property tax and urban land use tax applies to the properties and land used for supplying heat to residents [23].