Core Viewpoint - The confirmation of the 2026 individual income tax special additional deductions will end on December 31, 2025, and eligible residents are urged to confirm their information through the personal income tax app [19][22]. Group 1: Confirmation Process - Residents can log into the personal income tax app and click on the module indicating the start of confirmation for the 2026 special additional deductions [3][4]. - If there are no changes to the 2026 special additional deduction information, users can easily transfer their 2025 information with a single click [8][10]. - For those needing to modify or cancel their special additional deductions, they can do so in the confirmation interface [10][28]. Group 2: Special Additional Deductions - The special additional deduction items include child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and care for children under three years old [36]. - The app allows users to import their 2025 deduction information for continued use in 2026, ensuring they can benefit from the policy [25][27]. - First-time filers or those needing to add new deductions can select the relevant items and input the necessary information for the 2026 tax year [30]. Group 3: Important Reminders - If the confirmation deadline is missed, residents can still fill out their 2026 special additional deductions through the app and choose to have their withholding unit adjust their salary accordingly [18][35]. - It is emphasized that the special additional deduction information must be submitted annually [26][32].

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]

Core Points - The article provides a detailed guide on how to reset the declaration password for tax reporting through the Natural Person Electronic Tax Bureau, specifically for legal representatives and financial responsible persons of enterprises [2][10][11]. Group 1: Password Reset Process - The process for resetting the declaration password can be done via the Personal Income Tax APP or the Natural Person Electronic Tax Bureau website [3][10]. - For the APP method, the legal representative or financial responsible person must log in, navigate to "My" and then "Enterprise Taxation Authority" to initiate the password reset [3][9]. - The steps include selecting the relevant enterprise, accessing the tax personnel list, and clicking on "Reset Declaration Password" [6][16]. Group 2: Detailed Steps for APP - After selecting the enterprise, the user must fill in and confirm the new password, request a verification code via SMS, and save the changes to complete the reset [9][16]. - The system provides reminders that only financial responsible persons can initiate the reset, and it is important to verify if the authorized personnel are still employed [6][16]. Group 3: Web Portal Method - For the web portal method, the legal representative or financial responsible person must log in, click on their profile, and select "Tax Authority Management" [11][14]. - The user then needs to choose the enterprise for which they want to reset the password, view details, and follow similar steps as in the APP method to complete the reset [14][16].

Core Viewpoint - The article provides a detailed guide on how authorized personnel can manage tax declaration permissions for individual income tax prepayment through the Natural Person Electronic Tax Bureau platform [2][8]. Group 1: Authorization Process - Legal representatives, financial officers, or personnel with withholding management authority can log into the Natural Person Electronic Tax Bureau to authorize individuals for personal income tax prepayment declaration [2][4]. - The process involves navigating to "Personal Information Management" and selecting "Tax Authority Management" to choose the enterprise for which permissions are to be granted [4][6]. - After entering the new authorized personnel's basic information and selecting the type of withholding authority, the authorization can be confirmed and completed [8]. Group 2: Tax Declaration Guidelines - The article outlines that starting from October 1, 2025, internet platform enterprises must report the identity and income information of operators and employees within the platform [19]. - It also mentions that the new corporate income tax prepayment declaration forms will be implemented for residents' enterprises, with specific adjustments to the reporting requirements [17][18]. Group 3: Online Services - Taxpayers are encouraged to use the electronic tax bureau or its app for tax-related services, with options for remote assistance available through the "Yueyue" online consultation service [23][24]. - The article emphasizes the importance of completing real-name authentication on the electronic tax bureau for accessing various tax services [25].

Group 1 - The article provides a step-by-step guide for withholding agents to query employee tax declaration details through the Natural Person Electronic Tax Bureau [1][2][3][5] - The first step involves logging into the Natural Person Electronic Tax Bureau and accessing the unit's tax declaration section [2] - The second step includes navigating to the "Withholding Declaration" menu and selecting "Personal Withholding Detail Query" [3] - The third step allows users to input the tax period and taxpayer information to retrieve personal withholding details [3][4] - The system displays the personal withholding details based on the specified query conditions [4] Group 2 - The article emphasizes that only individuals with a normal status and who have their withholding declarations processed through the unit can be queried [6]

Group 1 - The article discusses the establishment of a unified electronic tax bureau system across various provinces in China, aimed at improving tax administration efficiency [2] - It highlights the steps for individuals and businesses to access the electronic tax services, including selecting the appropriate login method [2] - The article emphasizes the importance of standardized electronic tax services for enhancing taxpayer experience and compliance [2] Group 2 - The article provides a list of provinces and municipalities that are part of the unified electronic tax bureau initiative, indicating a nationwide effort [2] - It mentions the specific login options available for different user types, such as "enterprise business" and "individual business" [2] - The article encourages readers to engage with the electronic tax services for better tax management and compliance [2]

Group 1 - The article provides guidance on how to download the social security fee management client from the official tax authority website [1] - It explains the default initial declaration password for the social security fee management client, which is the last six digits of the social security number of the employer or project contractor [2] - Instructions are given for resetting the declaration password through the personal income tax APP and the natural person electronic tax bureau [5][12] Group 2 - The article details the process for printing the social security tax payment certificate, including steps for both first-time issuance and re-issuance [14]

Group 1 - The annual individual income tax reconciliation for 2024 officially starts on March 1, with taxpayers needing to determine if they owe additional taxes or are eligible for refunds [1] - Taxpayers who have made prior appointments can log into the individual income tax APP on their scheduled date to file their tax returns [1] - Taxpayers can also choose not to make an appointment and can directly log into the individual income tax APP or the natural person electronic tax bureau website after March 21 to handle their annual reconciliation [2] Group 2 - Multiple companies in the A-share market are undergoing significant mergers and acquisitions, indicating a dynamic shift in the industry landscape [4] - Notable market movements include a company associated with Li Ka-shing experiencing a sudden surge of 24% [4] - Another company has seen its market value exceed 100 billion, with a remarkable increase of over 40% [4]