Group 1 - The core point of the article is that the tax declaration deadline for February has been extended to February 24, 2026, as per the announcement from the State Taxation Administration [1]

Group 1 - The State Taxation Administration has announced that the deadline for tax declaration in February has been extended to February 24, 2026 [1]

Core Viewpoint - The article discusses the taxation of income derived from manuscript fees, emphasizing the need for withholding personal income tax on such earnings based on specific regulations outlined in Chinese tax law [1][2]. Tax Regulations - According to the Personal Income Tax Law, manuscript income is defined as earnings from works published in books, newspapers, or other forms [1]. - For journalists and editors employed by publishing entities, income from published works is considered salary and should be taxed as "wages and salaries" [1]. - The State Administration of Taxation specifies that when paying manuscript fees, the payer must withhold tax based on the income after deducting expenses, with manuscript income calculated at 70% of the total [1]. Deduction and Taxable Income - For labor remuneration, manuscript income, and royalties, if the income per instance does not exceed 4,000 yuan, a deduction of 800 yuan is applied; for income exceeding 4,000 yuan, a deduction of 20% of the income is applied [2]. - The taxable income for labor remuneration, manuscript income, and royalties is calculated based on the income amount for each instance, with specific withholding rates applied [2].

Core Viewpoint - The article provides detailed guidance on the process of confirming the special additional deductions for individual income tax for the year 2026, specifically focusing on housing loan interest deductions. Group 1: Confirmation Process - The confirmation of special additional deductions for individual income tax for 2026 is currently underway, with many individuals seeking information and sharing experiences [2]. - The article outlines the steps for first-time reporting of housing loan interest deductions, emphasizing the importance of understanding the specific policies [4]. Group 2: Step-by-Step Reporting Instructions - To begin the reporting process, users should open the personal income tax app and navigate to "办&查"—"专项附加扣除" [5]. - The first step involves selecting "住房贷款利息" and the deduction year "2026," followed by clicking "确认" [6]. - Users must prepare relevant documents such as "产权证明" and "贷款合同" before proceeding to the next step [8]. - Only the interest paid on the first housing loan is eligible for deduction during the reporting process [10]. - The next steps include confirming personal and spouse information, selecting property proof, and completing loan information [12]. - Users must indicate whether they are the borrower and select the deduction ratio [13]. - Finally, users can choose the reporting method and submit the application to complete the process [14]. Group 3: Key FAQs - The scope of the housing loan interest deduction includes interest paid on loans taken for purchasing a first home in China, either by the taxpayer or their spouse [16]. - The deduction standard is set at a fixed amount of 1,000 yuan per month, with a maximum deduction period of 240 months [17]. - In cases where both spouses had housing loans before marriage, they can choose to deduct 100% from one property or split the deduction equally [18]. - Taxpayers cannot simultaneously claim deductions for both housing loan interest and rental expenses within the same tax year [19]. - If a taxpayer has not previously claimed a deduction for their first home loan, they can still claim it for a second home loan if it is issued at the first home loan interest rate [20]. - Once a taxpayer has claimed a deduction for any housing loan interest, they cannot claim it again for another property [21]. - In cases where parents and children jointly purchase a home, only the primary borrower can claim the deduction [22].

Core Viewpoint - The article discusses the personal pension system in China, emphasizing its role as the third pillar of the pension system, alongside basic pension insurance and enterprise annuities. It outlines the contribution limits, tax benefits, and eligibility criteria for withdrawal, aiming to encourage individuals to participate in this voluntary pension scheme [2][5][7]. Group 1: What is Personal Pension? - Personal pension refers to a government-supported, voluntary, market-oriented system that serves as a supplementary pension insurance. It operates on an individual account basis, with contributions fully borne by participants, who can choose from various financial products [2]. - It is recognized as the third pillar of China's pension system, which includes basic pension insurance and enterprise annuities, and is available to workers participating in urban employee basic pension insurance or rural resident basic pension insurance [2]. Group 2: How to Open and Contribute? - Participants can open a personal pension account through the National Social Insurance Public Service Platform, electronic social security cards, or designated commercial banks. They can change their account bank twice a year [3]. - The annual contribution limit for personal pensions is set at 12,000 yuan, and contributions can be made monthly, in installments, or annually, accumulating within the natural year [4]. Group 3: Conditions for Withdrawal - Participants can withdraw their personal pension under specific conditions, including reaching the retirement age for basic pensions, total loss of working capacity, emigration, significant medical expenses exceeding local average disposable income, or receiving unemployment insurance for 12 months within the last two years [5][6]. Group 4: Tax Benefits - Contributions to personal pension accounts are tax-deductible up to the annual limit of 12,000 yuan from comprehensive or business income [7]. - Investment income credited to personal pension accounts is exempt from personal income tax [8]. - Withdrawn personal pensions are subject to a personal income tax rate of 3% [9]. Group 5: How to Enjoy Tax Deductions? - Participants can choose to contribute monthly, in installments, or annually, and can opt for monthly deductions through their employer or annual self-reporting based on the type of proof [10].

Core Viewpoint - The State Taxation Administration has announced the tax declaration deadlines for the year 2026, detailing specific dates for various tax types based on holiday schedules and weekends [1]. Group 1: Tax Declaration Deadlines - The tax declaration deadlines for June, July, September, and December are set to the 15th of each respective month [2]. - The deadline for tax declaration is extended to January 20 due to a 3-day holiday from January 1 to 3 [2]. - The deadline is extended to February 24 due to a 9-day holiday from February 15 to 23 [3]. - The deadline is extended to March 16 as March 15 falls on a Sunday [4]. - The deadline is extended to April 20 due to a 3-day holiday from April 4 to 6 [5]. - The deadline is extended to May 22 due to a 5-day holiday from May 1 to 5 [6]. - The deadline is extended to August 17 as August 15 falls on a Saturday [7]. - The deadline is extended to October 26 due to a 7-day holiday from October 1 to 7 [8]. - The deadline is extended to November 16 as November 15 falls on a Sunday [9]. Group 2: Special Circumstances - Units that encounter special circumstances requiring adjustments to the tax declaration deadlines must report to the State Taxation Administration in advance for record-keeping [10].

Core Viewpoint - The State Taxation Administration has announced the specific tax declaration deadlines for the year 2026, aligning with the holiday schedule and regulations set forth in the Tax Collection and Administration Law [1]. Tax Declaration Deadlines - The tax declaration deadlines for June, July, September, and December are set to the 15th of each respective month [1]. - For the holiday from January 1 to 3, the tax declaration deadline is extended to January 20 [2]. - The holiday from February 15 to 23 results in an extension of the tax declaration deadline to February 24 [3]. - The tax declaration deadline is extended to March 16 due to March 15 falling on a Sunday [4]. - For the holiday from April 4 to 6, the tax declaration deadline is extended to April 20 [5]. - The holiday from May 1 to 5 leads to an extension of the tax declaration deadline to May 22 [6]. - The tax declaration deadline is extended to August 17 as August 15 falls on a Saturday [7]. - For the holiday from October 1 to 7, the tax declaration deadline is extended to October 26 [8]. - The tax declaration deadline is extended to November 16 due to November 15 falling on a Sunday [9]. - Units needing to adjust the tax declaration deadlines due to special circumstances must report to the State Taxation Administration in advance [9].