Core Viewpoint - The article discusses the guidelines for the 2026 individual income tax special additional deductions, focusing on housing loan interest, childcare for children under three, and education expenses for children [4][19]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct interest on housing loans for their first home, with a maximum deduction of 1,000 yuan per month [4]. - Unmarried taxpayers can deduct the full amount themselves, while married couples can choose to split the deduction between them, but this choice cannot be changed within the same tax year [4]. - Only one first home loan interest deduction is allowed per taxpayer, and taxpayers cannot simultaneously claim deductions for both housing loan interest and housing rent within the same tax year [4][5]. Group 2: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old [17]. - Parents can choose to have one parent claim the full deduction or split it equally, with the chosen method remaining unchanged for the tax year [17][18]. Group 3: Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child receiving full-time education, covering various educational stages from primary to higher education [19]. - Similar to the childcare deduction, parents can choose to have one parent claim the full amount or split it, with the method fixed for the tax year [19].

Core Viewpoint - In China, taxpayers can deduct interest expenses on the first home loan, which is financed through commercial loans or housing provident fund loans, at a fixed rate of 1,000 yuan per month for the year in which the interest is incurred [3]. Deduction Scope - The deduction applies to interest expenses incurred on the first home loan taken by the taxpayer or their spouse for purchasing housing within China [5]. - The first home loan is defined as a loan that enjoys the first home loan interest rate [5]. Deduction Standard - The deduction standard is set at 1,000 yuan per month, with a maximum deduction period of 240 months [5]. - Taxpayers can only enjoy the first home loan interest deduction once [5]. Deduction Entities - Unmarried taxpayers can deduct the interest themselves [5]. - Married taxpayers can choose which spouse will claim the deduction, and this choice cannot be changed within the same tax year [5]. - If both spouses purchased homes before marriage, they can choose to deduct 100% from one property or split the deduction 50% for each property [5]. Deduction Duration - The deduction period lasts from the month the loan repayment begins until the loan is fully repaid or the loan contract is terminated, with a maximum of 240 months [5]. Application Process - Taxpayers can log into the personal income tax app, select "Housing Loan Interest," and fill in the required information for the deduction [6][7]. - Taxpayers can choose to have the deduction reported by their employer monthly or file it themselves annually [8]. Important Reminders - Taxpayers can only claim the first home loan interest deduction once, regardless of the duration or ownership status of the property [9]. - Taxpayers and their spouses cannot simultaneously claim deductions for housing loan interest and housing rent within the same tax year [10]. - If a combination of provident fund and commercial loans is used, the taxpayer can still qualify for the deduction as long as one of the loans is issued at the first home loan interest rate [10].

Group 1 - The article emphasizes the deadline for self-declaring vehicle and vessel tax, which is December 31, 2025, urging taxpayers to pay their dues before this date [3][6]. - Taxpayers who own or manage vehicles and vessels as defined by the Vehicle and Vessel Tax Law are required to self-declare and pay the tax [5][6]. - The tax obligation arises in the month ownership or management rights are acquired, and the tax year runs from January 1 to December 31 [5][6]. Group 2 - The article outlines the online declaration process through the national electronic tax bureau, including steps for both individuals and businesses to log in and submit their tax information [10][12]. - It details the necessary information required for tax source collection, including vehicle and vessel specifics such as license plate number, identification codes, and other relevant data [10][11]. - The final step involves selecting unreported tax sources, submitting the declaration, and making the payment [12].

Group 1 - The article discusses the annual confirmation process for special additional deductions for individual income tax, which includes seven categories such as child education, continuing education, serious illness medical expenses, housing loan interest or rent, elderly care, and childcare for children under three years old [1] - Taxpayers can use the personal income tax APP to perform a one-click import operation for the special additional deductions [1] - The confirmation period for the deductions is from December 1 to December 31 each year for the following year [1] Group 2 - The operational steps for using the personal income tax APP include logging in, accessing the confirmation module, and clicking on the one-click import option [2][4] - Taxpayers must carefully read the notes and confirm the information before finalizing the one-click confirmation [6] - If there are any discrepancies in the "pending confirmation deduction information," taxpayers can modify or delete the incorrect items before confirming [8] Group 3 - Common questions include whether taxpayers can delete unnecessary information during the one-click confirmation process, which is allowed [10] - If all information is accidentally deleted, it does not affect the enjoyment of deductions for the previous year, and taxpayers can re-enter the confirmation page [12] - Taxpayers can also handle situations where educational information becomes invalid by deleting it and confirming the new relevant information [12] Group 4 - The article addresses specific scenarios regarding housing loan interest deductions, such as how to handle deductions when both parents and children are involved in property purchases [20][33] - It clarifies that only one party can claim the deduction for housing loan interest, either the parents or the children, but not both [20] - The article also explains the conditions under which taxpayers can enjoy housing loan interest deductions, including the requirement that the loan must be for the taxpayer's own or their spouse's property [33]

Core Viewpoint - The article discusses the confirmation of individual income tax special additional deductions for the year 2026, detailing the various categories and standards for these deductions [3]. Summary by Categories 1. Child Education - Deductions are available for expenses related to children's education during preschool and full-time academic education, with a standard deduction of 2000 yuan/month for each child [4]. 2. Continuing Education - Deductions for continuing education expenses incurred within China, including vocational qualification and degree education, with a standard deduction of 400 yuan/month or 3600 yuan/year [5]. 3. Major Medical Expenses - Taxpayers can deduct medical expenses exceeding 15,000 yuan after insurance reimbursements, with a maximum deduction limit of 80,000 yuan per year [5]. 4. Housing Loan Interest - Deductions for interest on loans for the first home purchased in China, with a standard deduction of 1000 yuan/month. Specific rules apply for married and unmarried taxpayers regarding who can claim the deduction [6]. 5. Housing Rent - Deductions for rent paid in cities where the taxpayer does not own a home, with varying deduction limits based on the city population: 1500 yuan/month for major cities, 1100 yuan/month for cities with over 1 million residents, and 800 yuan/month for smaller cities [6]. 6. Elderly Care - Deductions for expenses related to supporting parents or grandparents aged 60 and above, with a standard deduction of 3000 yuan/month, and specific rules for sharing the deduction among siblings [7]. 7. Childcare for Infants - Deductions for expenses related to the care of children under three years old, with a standard deduction of 2000 yuan/month for each child [7].

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]

Group 1 - The article discusses the process for taxpayers to confirm and report their special additional deductions for the year 2026, which includes seven categories: childcare for children under three, education for children, continuing education, housing rent, mortgage interest, elderly support, and major medical expenses [1] - Taxpayers can click "confirm" if there are no changes in their special additional deduction information compared to the previous year, or they can modify their information if there are changes [1] - The article outlines common questions and errors that taxpayers may encounter during the reporting process [1] Group 2 - Taxpayers cannot simultaneously enjoy deductions for both housing loan interest and housing rent; they must choose one [2] - In cases of co-renting, individuals who have signed a rental contract can deduct their respective housing rent expenses based on the rental agreement [3] - When changing rental properties mid-year, taxpayers should ensure that the rental dates do not overlap when filling out their information [4] Group 3 - The scope of housing loan interest deduction includes interest paid on loans for the purchase of a first home in China, either by the taxpayer or their spouse [5] - If a taxpayer has not previously claimed a housing loan interest deduction, they can claim it for a second home purchased with a first-home loan interest rate [5] - Taxpayers can only claim the housing loan interest deduction once, meaning if they have claimed it for one property, they cannot claim it for another [6] Group 4 - Couples can choose to deduct housing loan interest from one property at 100% or split the deduction equally at 50% for properties purchased before marriage [7] - For childcare expenses for children under three, parents can choose to deduct either 100% by one parent or split it at 50% each [8] - The deduction for childcare starts from the month of the child's birth until the month before they turn three [8] Group 5 - Parents with multiple children can choose different deduction methods for each child [9] - Taxpayers can simultaneously claim deductions for childcare and education if a child transitions from being under three to starting education within the same year [10] - The child education deduction is applicable regardless of whether the child is in public or private schools, or studying abroad [10] Group 6 - Non-only children must share the elderly support deduction of 3000 yuan per month among siblings, with a maximum of 1500 yuan per person [11] - In cases where parents of an only child remarry, the taxpayer can claim the full deduction if no other children are involved in the support [12] - Major medical expenses can be deducted if they exceed 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [13] Group 7 - Medical expenses for the taxpayer's spouse and children can be deducted, but expenses for the taxpayer's parents are not included in the deduction [14] - Expenses incurred at private hospitals can be deducted if they are covered by the basic medical insurance system [15]

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].