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]