欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 2026年度个税专项附加扣除信息开始确认啦！那么对于个税专项附加扣除相关规定及扣除标准，你知道多少呢？一起来看看吧↓ 图解他收 中 30 35 - 1 O 个税专项附加扣除开始确认啦 你知道个人所得税 专项价加扣除项目有哪些吗? 7项个税专项附加扣除 C 子女教育 继续教育 大病医疗 住房贷款利息 0 r 111 re 住房租金 3岁以下 赔养老人 婴幼儿照护 01 子女教育 子女处于学前教育 阶段的相关支出 子女接受全日制学历教育 的相关支出 学历教育包括义务教育(小学、 初中教育)、高中阶段教育(教 通高中、中尊职业教 育)、高等教育(大学校 学本科、硕士研究生、大 子女年满3岁至小 学入学前处于学前 扣除 范围 教育阶段 研究生教育) 第 2000元/月/每个子女(定额扣除) 板电 • 父母(法定监护人)可以选择一方按扣除标准的 100%扣除 扣除 • 父母(法定监护人)可以选择由双方分别按扣除 标准的50%扣除 菲体 注意 具体扣除方式在一个纳税年度内不能变更 享项 02 继续教育 在中国境内接受继续教育的支出 职业资格继续教育支出 学历(学位) ...

Core Points - The article announces the start of the confirmation process for the 2026 individual income tax special additional deductions, which must be completed within December 2023 [1][5][21] Summary by Sections Confirmation Process - Taxpayers can confirm their 2026 special additional deduction information through the personal income tax app, with a deadline of December 31, 2023 [1][5] - If there are no changes from the previous year, taxpayers can use the "one-click carryover" feature to complete the confirmation [3][21] - For modifications, taxpayers can select the relevant deduction item in the "filing records" and click "modify" [3][21] - New entries can be added by selecting the appropriate project in the "special additional deduction filing" module [3] Deduction Standards - The deduction standards for various categories are as follows: - Childcare for children under 3 years: 2000 yuan per month per child [4][13] - Elderly care: 3000 yuan per month for only children; non-only children must share this amount with siblings, capped at 1500 yuan per month per person [4][12] - Continuing education: 3600 yuan for vocational qualification education in the year of obtaining the certificate; 400 yuan per month for degree education during the study period [4][8] - Major medical expenses: Actual expenses exceeding 15000 yuan after insurance reimbursement, capped at 80000 yuan [4][9] - Housing loan interest: 1000 yuan per month for the first home loan, with a maximum deduction period of 240 months [4][10] - Housing rent: Deductions vary by city size, with 1500 yuan for major cities, 1100 yuan for cities with over 1 million residents, and 800 yuan for smaller cities [4][11] Importance of Confirmation - Taxpayers must confirm their deduction information annually to avoid suspension of deductions starting January of the following year [21] - Changes in personal circumstances, such as new dependents or changes in education status, require updates to the deduction information [21]

如纳税人的专项附加扣除内容与上一年度相比没有变动，可点击"去确认"，在"专项附加扣除"页面选 择"一键带入"，确认信息后点击"一键确认"即可；如纳税人的专项附加扣除信息有变动，点击"修改"调 整信息，或删除不再适用的项目；如果纳税人是首次填报，需要在个税APP首页点击"专项附加扣除-填 报"，根据提示录入信息，选择扣除年度为2026年。 2026年，专项附加扣除的填报标准和条件没有发生变化，仍为7项内容：3岁以下婴幼儿照护、子女教 育、继续教育、住房租金、房贷利息、赡养老人、大病医疗，其中大病医疗是在汇算清缴阶段填报。 确认过程中，纳税人可能遇到一些填报问题，记者整理了部分常见问题和易错情形。 住房租金专项附加扣除 常见问题1：住房贷款利息和住房租金扣除可以同时享受吗？ 不可以。住房贷款利息和住房租金只能二选一。如果对住房贷款利息进行了抵扣，就不能再对住房租金 进行抵扣。反之亦然。 常见问题2：合租住房可以分别扣除住房租金支出吗？ 住房租金支出由签订租赁合同的承租人扣除。因此，合租租房的个人（非夫妻关系），若都与出租方签 署了规范租房合同，可根据租金定额标准各自扣除。 常见问题3：年度中间换租造成有重叠租赁月 ...

Core Viewpoint - The article discusses the process for taxpayers to correct discrepancies in their housing loan interest deductions in the personal income tax app, particularly focusing on ensuring that the loan contract numbers are consistent across different years [1]. Group 1: Taxpayer Guidance - Taxpayers can only enjoy the housing loan interest deduction for one primary residence loan, which must be verified in the app from 2019 to 2024 [1]. - It is essential to check if the same property is reported and if the loan contract numbers are consistent, including formatting issues [1]. - If discrepancies are found, taxpayers should modify the loan information in the app [1][4]. Group 2: Modification Process - The modification process involves several steps: accessing the app, finding the housing loan interest section, and entering the correct loan contract number [2][7]. - If errors persist after modification, the incorrect year must be voided and re-entered [5]. - Taxpayers must upload supporting documents, such as the loan contract and bank loan information screenshots, after confirming the modification [8].

Core Viewpoint - The article discusses the handling of housing loan interest deductions in the 2024 individual income tax reconciliation process, particularly focusing on the conditions under which these deductions can be claimed or need to be modified [3][4]. Summary by Sections Policy Basis - The policy for housing loan interest deductions is based on the State Council's notice, allowing taxpayers to deduct interest on first home loans at a standard rate of 1,000 yuan per month for a maximum of 240 months [3]. Verification Mechanism - Tax authorities have established a verification mechanism to check whether taxpayers' housing loan interest information meets the necessary conditions [4]. Handling Different Situations - **Situation 1**: If the loan does not qualify as a first home loan, the taxpayer must void the previously registered deduction information and proceed with the 2024 tax reconciliation [6][7]. - **Situation 2**: If the loan qualifies as a first home loan but has been paid off, the taxpayer must modify the registered deduction before proceeding with the 2024 tax reconciliation [9][10]. - **Situation 3**: If the loan qualifies as a first home loan and is still outstanding with correct information, the taxpayer can continue with the process [14].

Core Viewpoint - The article discusses the recent notifications received by taxpayers regarding the failure of housing loan information verification for the year 2024, and provides guidance on how to resolve these issues. Group 1: Verification of Information - Taxpayers are advised to verify and ensure the accuracy of their reported information related to housing loan interest deductions [3][4][10]. - It is emphasized that the special additional deduction information must be submitted annually [9][10]. Group 2: Modification of Information - Taxpayers have the option to modify their previously submitted housing loan interest deduction information if necessary [6][10]. - The article outlines the steps for modifying basic information, loan details, and deduction ratios [10][11]. Group 3: Submission Process - The article details the process for submitting annual income tax returns, including the need to check previous submission records [17][18]. - Taxpayers are encouraged to contact the tax service hotline or their tax department for assistance if issues persist after following the outlined steps [18].

Core Viewpoint - The National Taxation Administration of China has clarified that individuals who convert their second home loans to first home loans can continue to enjoy tax deductions on housing loan interest, following the new policy of "recognizing homes, not loans" [1][4]. Group 1: Policy Changes - The new policy allows individuals to change their second home loan status to first home loan status, enabling them to benefit from lower interest rates and tax deductions on loan interest [1][5]. - Taxpayers can continue to enjoy the housing loan interest special deduction if they replace their existing loans under the new guidelines, as long as the property remains the same [3][4]. Group 2: Tax Deduction Details - The housing loan interest special deduction allows for a monthly deduction of 1,000 yuan, with a maximum deduction period of 240 months, totaling up to 240,000 yuan over 20 years [4]. - Individuals who have not previously enjoyed the housing loan interest special deduction can start benefiting from it from the month they begin repayments at the first home loan interest rate [4]. Group 3: Market Implications - The policy is expected to lower the basic living costs for residents and support continued home ownership, which may prevent disorderly selling and early loan repayments [4]. - The reduction in housing holding costs is anticipated to positively impact housing demand in the second quarter and beyond [5].