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]

Group 1 - A-shares market is expected to experience a phase of consolidation and steady growth, indicating a slow bull market ahead [1] - New individual stock accounts in the A-share market surged by 71% year-on-year in July, reaching 1.96 million accounts, reflecting a recovery in the market [9] - The total number of new accounts opened in the A-share market has reached 14.56 million, showing a year-on-year increase of over 30% [9] Group 2 - China Shipbuilding Industry Corporation announced a merger with China Shipbuilding Heavy Industry Group, with stock suspension starting from August 13, 2025 [13][40] - Black Sesame announced a potential change in control as its major shareholder is planning to transfer approximately 20% of its shares [14] - A-share company Upwind New Materials is set to resume trading after a three-day suspension, with a significant profit decrease of over 30% expected for the first half of the year [16][26] Group 3 - Hainan Province is accelerating the development of a multi-level capital market and industry insurance as part of its three-year action plan [6][7] - The State Council emphasized enhancing macro policy effectiveness and addressing challenges for the second half of the year [5] - The financial sector is undergoing reforms to improve customer due diligence and transaction record-keeping, aligning with international standards [4]