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<p indenttext="" noextractcontent="true" style="text-align: center;">本月月?底（12月31日)）</p> <p indenttext="" noextractcontent="true" style="text-align: center;"><strong data-source="cke">2026年度</strong></p> <p indenttext="" noextractcontent="true" style="text-align: center;"><strong data-source="cke">个税专项附加扣除信息确认</strong></p> <p indenttext="" noextractcontent="true" style="text-align: center;"><strong data-source="cke">即将截止，你确认了吗？</strong></p> <p indenttext="" noextractcontent="true" style="text-align: center;">填报中有哪些注意事项？</p> <p indenttext="" noextractcontent="true" style="text-align: center;">财经老王集中解答！</p> <p></p> <script> window.__styleInject__ = window.__styleInject__ || function (css) { if (!css) return; if (typeof (window) == 'undefined') return; var style = document.createElement('style'); if ('styleSheet' in style) { style = document.createElement('div'); style.innerHTML = '<style>' + css + ''; style = style.lastChild; } else { style.innerHTML = css; } var head = document.getElementsByTagName('head')[0]; head.appendChild(style); return css; }; window.__resetPlayerOpt__ = window.__resetPlayerOpt__ || function (opt) { if (opt.controlBarVisibility) { opt.controlBarVisibility = window.innerWidth <= 750 ? 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playerOpt = window.__resetPlayerOpt__(playerOpt); if (!window.addEventListener) { playerOpt.useFlashPrism = true; } else { playerOpt.useH5Prism = true; playerOpt.cover = 'https://nfassetoss.southcn.com/__asset/7fa70d7763/eb373b3b3a.jpg'; } window.__cms_video_player_instances__.push(new Aliplayer(playerOpt)); window.__cms_viedo_player_opts__.push(playerOpt); </script><p style="text-align: justify;">　　<span style="color: rgb(0, 112, 192);"><strong>按什么标准扣除？</strong></span></p> <p data-source="cke" style="text-align: justify;"><strong data-source="cke">　　3岁以下婴幼儿照护：</strong>每孩每月2000元；</p> <p data-source="cke" style="text-align: justify;"><strong data-source="cke">　　子女教育：</strong>每孩每月2000元；</p> <p style="text-align: justify;">　　<strong>小提示：</strong></p> <p style="text-align: justify;">　　填写“3岁以下婴幼儿照护”和“子女教育”两项专项附加扣除时，每个子女每月可抵扣2000元，多子女家庭享受的抵扣额度更高。需注意的是，该项扣除由夫妻双方共同享受，可选择平均分摊或由一方全额申报。建议由收入较高的一方申报，更划算。</p> <p style="text-align: justify;"><strong data-source="cke">　　赡养老人：</strong>每月3000元，非独生子女每人最多1500元；</p> <p style="text-align: justify;">　　<strong>小提示：</strong></p> <p style="text-align: justify;">　　填写赡养老人专项附加扣除时，纳税人父母中年满60周岁的，独生子女可按每月3000元的标准扣除，非独生子女需与兄弟姐妹分摊该额度，每人每月扣除上限为1500元。</p> <p style="text-align: justify;"><strong data-source="cke">　　住房贷款利息：</strong>每月1000元；</p> <p style="text-align: justify;"><strong data-source="cke">　　住房租金：</strong>按城市分档，1500/1100/800元每月；</p> <p style="text-align: justify;">　　<strong>小提示：</strong></p> <p style="text-align: justify;">　　住房贷款利息与住房租金两项不可同时享受。如在工作城市无自有住房，应填报住房租金扣除；如拥有首套住房贷款，应填报住房贷款利息扣除。</p> <p style="text-align: justify;"><strong data-source="cke">　　继续教育：</strong>学历（学位）继续教育每月400元；职业资格继续教育取证当年3600元；</p> <p style="text-align: justify;"><strong data-source="cke">　　大病医疗：</strong>医保范围内自付超1.5万元部分，最高可扣8万元。</p> <p style="text-align: justify;">　　<span style="color: rgb(0, 112, 192);"><strong>如何确认填报信息？</strong></span></p> <p data-source="cke" style="text-align: justify;">　　在手机上打开个人所得税App，在首页选择“2026年度专项附加扣除填报”。</p> <p style="text-align: justify;">　　如果之前已填且明年无变化，只需点击<strong data-source="cke">“一键带入”</strong>，即可完成确认。</p> <p style="text-align: justify;">　　若需对已填报的信息进行修改。如修改赡养老人、子女教育等信息，选择“填报记录”中相应扣除项目，<strong data-source="cke">在“填报详情”页面点击“修改”</strong>。</p> <p style="text-align: justify;">　　若未填过或需新增项目，可在“专项附加扣除填报”模块选择相应项目，扣除年度选择“2026”，根据系统提示进行填报。</p> <p indenttext="" noextractcontent="true" style="text-align: center;"><ckesignature data-source="cke" style="text-align: center;">具体操作如下↓</ckesignature></p> <p style="text-align:center"></p> <p style="text-align:center"></p> <p style="text-align:center"></p> <p indenttext="" noextractcontent="true" style="text-align: center;"><strong data-source="cke">赶紧打开个税App</strong></p> <p indenttext="" noextractcontent="true" style="text-align: center;"><strong data-source="cke">12月31日前完成操作！</strong></p>