每年的12月，纳税人需对次年享受个税专项附加扣除的内容进行确认。7项个税专项附加扣除分别是： 子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人和3岁以下婴幼儿照护。这项操 作看似简单，却藏着不少容易忽略的细节。漏填信息可能少拿优惠，填错项目还可能引发税务风险，收 好这份实用指南，顺顺利利享受扣除、明明白白省钱！ 子女教育扣除 易错情形： 易错情形： 报名参加自学考试，从报名当月开始填报继续教育专项附加扣除。 正确处理：按照《高等教育自学考试暂行条例》有关规定，高等教育自学考试应考者取得一门课程的单 科合格证书后，教育部门即为其建立考籍管理档案。具有考籍管理档案的考生，可以按规定享受继续教 育专项附加扣除。纳税人在中国境内接受学历（学位）继续教育的支出，在学历（学位）教育期间按照 每月400元定额扣除。同一学历（学位）继续教育的扣除期限不能超过48个月。 住房贷款利息扣除 易错情形： 1.填报同一子女的合计扣除比例超过100%。 正确处理：父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣 除，具体扣除方式在一个纳税年度内不能变更。 易错情形： 2.子女毕业后不再接 ...

欢迎扫描下方二维码关注： 申 税 小 微 近期，有纳税人咨询新换手机号码后， 接收不到 个人所得税App验证码，这该怎么办呢？ 今天，申税小微为大家整理了多种可能因手机设备或手机号码更换而导致无法登录个人所得税App问题的解决办法，请大 家往下看哦~ 情 况 一 我的手机设备没换 但是手机号码换了 1.登录个人所得税App，进入个人中心-安全中心-修改手机号码。 2.如您原有手机号码还在使用，则可以选择"通过已绑定的手机号码验证"方式，按照系统提示进行操作。 3. 如您原有手机号码不再使用，则可以选择"通过本人的银行卡进行验证"方式，按照系统提示进行操作即可。 注意： 此银行卡预留的手机号应为您更换后的新手机号。 情 况 二 我的手机号码没换 但是手机设备换了 1.登录个人所得税App，系统会启动设备验证机制。因此您在更换手机登录App时，系统会跳出验证提醒，按照提示输入收到的手机验证 码即可。 情 况 三 我的手机号码换了 手机设备也换了 1. 进入自然人电子税务局网页https://etax.chinatax.gov.cn/，选择"密码登录"。 2.根据提示输入身份证号、密码，按住滑块验证后，点击登录。 ...

扣除确认事关减税 政策规定，享受个税专项附加扣除的纳税人需每年12月对下一年度扣除信息进行确认，确保准确享受个 税红利。根据个人所得税法，月工资超过5000元的部分需缴纳个人所得税，子女教育、继续教育、大病 医疗、住房贷款利息、住房租金、赡养老人、3岁以下婴幼儿照护七项可享受个税减免，完成专项附加 扣除信息确认后，2026年可省下不少个税。 确认个税专项附加扣除信息至关重要，税务部门提醒纳税人在2025年12月1日至31日完成确认。纳税人 未及时确认的，扣缴义务人于次年1月起暂停扣除，待纳税人确认后再办理专项附加扣除。 扣除信息如何确认 纳税人计算个税应纳税所得额时，除5000元基本减除费用扣除和"三险一金"专项扣除外，还可享受七项 专项附加扣除。2024年12月个人养老金个税优惠政策在全国实施，符合条件的纳税人可额外享受个人养 老金扣除。月工资超过5000元的部分需缴纳个税，这些扣除项目可减少应缴税额，扣除项目越多，缴纳 个税越少，省下的钱就是国家给予的福利。 信息无变化，在个人所得税App中点击"一键带入"即可。 信息有变化（如生二孩、贷款买房），需在相应专项附加扣除页面修改，选择项目后在填报详情页点 击 ...

Group 1 - The article provides a guide for taxpayers on how to check their employment information and rectify any discrepancies in the personal income tax app [4][5] - It emphasizes the importance of verifying employment details to prevent misuse of personal information by unauthorized entities [5] - The article outlines the steps for filing a complaint if a taxpayer finds that their information has been used by a company they have never worked for [5] Group 2 - The article discusses the procedures for handling invoices that need to be voided or corrected due to sales returns or errors, according to the regulations set by the State Taxation Administration [12] - It specifies that paper invoices must be returned and marked as "void" or "red" invoices must be issued in case of errors or returns [12] - The article also mentions the requirements for electronic invoices in similar situations, highlighting the need for compliance with tax regulations [12]

Core Viewpoint - The article provides a detailed guide on how individuals can check their personal income tax records using the Personal Income Tax App, emphasizing the convenience of mobile access for tax-related inquiries and documentation [1][4]. Group 1: Steps to Query Personal Income Tax Records - Step 1: Log into the Personal Income Tax App, navigate to the homepage, and click on "Income Tax Details" [1]. - Step 2: Select the tax year, with comprehensive income (including wages, labor remuneration, royalties, and licensing fees) pre-selected. Additional income categories can be added if necessary [2][3]. - Step 3: Click "Query" to retrieve key data, including total income and total tax paid, along with detailed income tax records [4]. - Step 4: Users can view tax calculations and deductions by clicking "View Tax Calculation" [5]. - Step 5: If identity theft is suspected, users can file a complaint through the app [5]. - Step 6: Users can generate and download their tax records by selecting the required months and dragging the slider to the end, then clicking "Generate Tax Record" [6][8]. Group 2: Policy Basis - The article references the "Personal Income Tax Law of the People's Republic of China" and the "Interim Measures for the Administration of Withholding and Reporting of Personal Income Tax" as the legal framework supporting the procedures outlined [8].

Group 1 - The article discusses a case where an individual discovered unauthorized salary payments from a construction company while only working in the restaurant industry, highlighting the issue of identity theft in employment records [2] - It provides guidance on how to check personal employment information through the personal income tax app, emphasizing the importance of verifying employment details [3][5] - The article outlines scenarios where employment information may be incorrect, including cases of identity theft and normal discrepancies due to administrative delays [7] Group 2 - It details the steps to take if one finds discrepancies in employment or income records, including how to file an appeal through the personal income tax app [8][12] - The article emphasizes the necessity of addressing both unauthorized employment and income discrepancies to avoid tax liabilities [15] - It advises users to keep documentation and ensure the accuracy of their appeal submissions to maintain tax credit integrity [15]

Group 1 - The article provides a detailed guide on how individuals, excluding certain business types, can declare their operating income for personal income tax using the Personal Income Tax App [2][4][5] - It outlines the steps for declaring other operating income (A form), including logging into the app, selecting the tax year, entering total income and costs, and submitting the declaration [4][5][6] - The article emphasizes the importance of accurately filling in income, costs, and any applicable tax adjustments, as well as the option to claim deductions for previous losses and donations [5][8][9] Group 2 - After completing the A form, individuals must submit the B form by March 31 of the following year, following a similar process of logging in and entering required information [5][6][7] - The B form requires additional details such as tax adjustments and the option to claim previous losses, ensuring that all calculations are verified before submission [8][9] - The article highlights the need for individuals to differentiate between taxable and non-taxable income, particularly in the context of agricultural products and their tax exemptions [13][20][24]

Core Viewpoint - The article provides a detailed explanation of how individuals can check their tax payments and the calculation method for personal income tax based on cumulative withholding tax principles [3][4]. Group 1: Tax Payment Inquiry - Individuals can check their tax payment status by logging into the Personal Income Tax App, selecting the income tax details for the corresponding year, and reviewing the total income and tax amounts declared [3]. - The app allows users to view detailed information about their income, tax obligations, and deductions for each month [3]. Group 2: Tax Calculation Method - The cumulative withholding method is used to calculate the personal income tax, where the taxable income is determined by subtracting various deductions from the total income [4]. - The cumulative deductible amount includes a standard deduction of 5,000 yuan per month, along with other specific deductions [4]. - The tax calculation is based on the cumulative income up to the current month, taking into account all applicable deductions and exemptions [4]. Group 3: Policy References - The article references specific announcements from the State Administration of Taxation regarding the adjustment of personal income tax withholding methods [4]. - It highlights the importance of understanding the cumulative withholding method as a key aspect of personal income tax management [4].

Core Viewpoint - The article discusses the regulations and calculations related to individual income tax in China, emphasizing the importance of understanding the tax withholding process and the various deductions available to taxpayers [5][6][7]. Group 1: Tax Regulations - According to the "Implementation Rules of the Individual Income Tax Law of the People's Republic of China," wages and salaries include various forms of income such as bonuses and allowances [5]. - The State Taxation Administration mandates that withholding agents must calculate the tax payable using the cumulative withholding method and report it monthly [5][6]. Group 2: Tax Calculation - The formula for calculating the current period's tax withholding is provided, which includes cumulative income, deductions, and applicable tax rates [6]. - A tax withholding rate table is presented, detailing the applicable rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [6]. Group 3: Deductions - Cumulative deductions include standard deductions, special deductions for social insurance, and additional deductions for specific expenses such as education and medical costs [8][9]. - The article explains that for new employees, a standard deduction of 5,000 yuan per month can be applied for the first year of income [7]. Group 4: Taxpayer Responsibilities - Taxpayers are advised to use the personal income tax app to check their income and tax details, ensuring accuracy in their reported income and deductions [10][11]. - The article highlights common errors in income reporting and the process for taxpayers to appeal incorrect records [13][14].

Group 1 - The article emphasizes the importance of updating personal income tax information when changing jobs, particularly regarding the special additional deductions [1][3][8] - It outlines the steps to check and update employment information in the personal income tax app, ensuring that the current employer is correctly registered for tax purposes [1][4][9] - The article highlights the need to select the current employer as the "withholding agent" for special additional deductions in the app to ensure proper tax deductions [3][8][9] Group 2 - The article discusses a tax policy that allows enterprises to deduct the cost of newly purchased equipment and instruments valued under 5 million yuan as a one-time tax deduction [13][14] - It specifies that this policy applies to equipment purchased between January 1, 2018, and December 31, 2027, and clarifies the conditions under which the deduction can be claimed [14][15] - The article explains the definition of "newly purchased" and the criteria for determining the unit value of fixed assets eligible for the deduction [16][22][30]