欢迎扫描下方二维码关注： 来源： 北京税务 正好这个月可以确认2026年度个税专项附 加扣除信息了，你可以把这项扣除增加 上，我教你操作。 第一步: 登录个人所得税App, 点击【办&查】, 选择【专项附加扣除】。 办&查 办税 专项附加扣除 询7项专项 C G ක 第二步: 点击【3岁以下婴幼儿照护】，选择扣 除年度，按照页面提示准备子女身份信息后 点击【准备完毕,进入填报】开始填报。 FF 3岁以下婴幼儿照 护 选择扣除年度 取消 女出生日期 □ 下次不再提示 2025 准备完毕，进入填报 2026 C o 第三步: 核对【本人信息】，选择配偶信息，确 认无误后点击下一步。 1子部 配偶信息 配偶情况 @ 词选 择配偶 有配偶 无配偶 | 温馨提示: | 若点击选择配偶后无配偶信息，可点击 下方【添加配偶信息】填写后保存即可选 挥。 详情 确认配偶信息 く返回 添加配偶信息 O C 第四步: 选择子女信息后点击下一步。 D 温馨提示: 若初始无信息可点击下方【添加子女 信息】填写，若有需要上传的证明材料可 点击【证明材料】后上传。 详情 透播子女 酒加子女信息 外充证明材料 く返回 老您填报的子女身份证件 ...

Policy Introduction - The policy allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month per child, effective from January 1, 2023, up from the previous 1000 yuan [2][3]. Common Questions - **Question 1**: The definition of children eligible for the deduction includes biological children, adopted children, stepchildren, and children under guardianship, regardless of their place of birth [2]. - **Question 2**: Parents can choose to deduct 100% of the amount by one parent or split it 50% each, and this choice cannot be changed within the same tax year [2]. - **Question 3**: The deduction period starts from the month of the child's birth until the month before the child turns three years old, aligning with the education deduction period [3]. Reporting Process - To report the deduction, taxpayers must log into the personal income tax app, select the relevant options, and provide the necessary child identification information [4][5]. - Taxpayers can set the deduction ratio to either 100% or 50% based on their situation and choose between two reporting methods: through the withholding agent or self-reporting during annual reconciliation [6][29].

Core Viewpoint - The article discusses the tax deduction rules for housing loan interest, medical expenses, children's education, and childcare for taxpayers in China, emphasizing the conditions under which these deductions can be claimed and the limits associated with them [2][3][4]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct housing loan interest if they or their spouse have a personal housing loan for a first home in China, with a maximum deduction period of 240 months [2]. - Unmarried taxpayers can deduct the interest solely by themselves, while married taxpayers can choose to deduct it by one spouse or split it equally [3]. - Only one first home loan interest deduction is allowed per taxpayer in a tax year [3]. Group 2: Medical Expense Deduction - Taxpayers can deduct medical expenses exceeding 15,000 yuan incurred in a tax year after insurance reimbursements, with a maximum limit of 80,000 yuan [3]. - Medical expenses can be deducted by either the taxpayer or their spouse, and expenses for minor children can be deducted by one parent [3]. Group 3: Children's Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child in full-time education, with the option to choose which parent claims the deduction [4]. - The deduction applies to various educational stages, including preschool, primary, secondary, and higher education [4]. Group 4: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old for childcare expenses [4].

Group 1 - The core viewpoint of the article is the introduction of a new tax policy that allows for a special deduction for childcare expenses for children under three years old, aimed at reducing the tax burden on parents [5]. - From January 1, 2023, the special deduction standard for childcare expenses has been increased from 1,000 yuan to 2,000 yuan per child per month, allowing parents to deduct 24,000 yuan annually for each child from their taxable income [5].

详细操作步骤请往下看 第一步 登录个人所得税App，点击首页【专项附加扣除】，选择【3岁以下婴幼儿照护】，选择扣除年度后点击【确认】。准备好子女身份信息 后，点击【准备完毕，进入填报】。 欢迎扫描下方二维码关注： 2024年度个人所得税综合所得汇算清缴已经开始啦！为了帮助大家更直观、便捷、准确地了解个人所得税App的业务操作流程，特推 出"手把手教您"系列视频，讲解汇算过程中常见的操作流程和注意事项。今天就来教您： 享受3岁以下婴幼儿照护专项附加扣除 。 纳税人照护3岁以下婴幼儿子女的相关支出，按照 每个婴幼儿 每月2000元 的标准定额扣除。 具体政策规定如下 左 右 滑 动 查 看 更 多 第 二 步 确认基本信息。 确认本人信息无误后，根据实际情况填写配偶信息 ，【配偶情况】选择"有/无配偶"。 若选"无配偶" ，可直接点击【下一步】。 若选"有配偶" ，在您之前填写过配偶信息的情况下，可在【选择配偶】处进行选择；但如果您之前未添加过对应的配偶信息， 则需要点击 【添加配偶信息】进行添加。填写配偶信息完毕即可【保存】，选择对应配偶后接着点击【下一步】。 左右滑动查看更多 注意： 请按所选扣除年度的婚姻状 ...