@绵阳人，速看！一年一度的个税专项附加扣除信息确认已开始啦！这些事情你需要去做。
<p style="text-align: center;margin-bottom: 0px;"></p><p style="text-align: center;margin-bottom: 0px;"><br/></p><p style="margin-bottom: 0px;"><br/></p><p></p><section data-role="outer" label="edit by 135editor"><p style="text-align:center;outline: 0px;max-width: 100%;letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;"><span style="letter-spacing:2px;"><strong>目前</strong></span></span></p><p style="text-align:center;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);visibility: visible;letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">一年一度的个税专项附加扣除信息确认已开始</strong></span></p><p style="text-align:center;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;">专项附加扣除可在个税税前扣除</span></p><p style="text-align:center;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;">相当于少交了一笔税</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;text-indent: 0em;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="letter-spacing: 2px;font-family: Helvetica, Arial, sans-serif;">根据政策规定，专项附加扣除信息需要在每年12月进行确认，才能在下一个年度继续享受专项附加税前扣除。</span></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;text-indent: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;text-indent: 0em;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-tools="135编辑器" data-id="105273" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 3px solid rgb(255, 255, 255);border-right: 3px solid rgb(255, 255, 255);visibility: visible;transform: rotate(0deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;outline: 0px;max-width: 100%;background-color: rgb(79, 129, 189);width: 8px;height: 8px;overflow: hidden;visibility: visible;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section style="margin-top: -11px;padding: 6px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;background-color: rgb(79, 129, 189);visibility: visible;overflow-wrap: break-word !important;"><section data-brushtype="text" style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong><span style="font-size: 17px;font-family: Helvetica, Arial, sans-serif;">今年有哪些新变化？</span></strong></section></section></section></section><section data-role="paragraph" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;vertical-align: inherit;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">根据国税总局2022年初发布的《国家税务总局关于修订发布＜个人所得税专项附加扣除操作办法（试行）＞公告》，从2022年1月1日起，个税专项附加扣除增加到7项<strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">（今年新增3岁以下婴幼儿照护这一项）</strong>。</span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);visibility: visible;font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">1、子女教育</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">子女接受全日制学历教育以及学前教育（子女年满3周岁的当月至小学入学前的教育）的纳税人每个子女每个月可以定额扣除1000元。子女教育专项附加扣除可以选择由父母一方全额扣除，也可以选择父母每月各扣除标准的50%。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);visibility: visible;font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">2、继续教育</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">接受学历（学位）继续教育的纳税人以及接受技能人员、专业技术人员职业资格继续教育的纳税人可以享受。学历（学位）继续教育每月可定额扣除400元，同一学历（学位）扣除期限最长不超过48个月。</span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">技能人员、专业技术人员职业资格继续教育纳税人在取得相关证书的当年，定额扣除3600元，同一年度取得多个符合条件证书的，比如同一年度同时取得CPA和税务师，只能扣除一个3600元。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">3、大病医疗</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">纳税人本人或其配偶、未成年子女发生的与基本医保相关的医药费支出，在扣除医保报销后，自付部分本年度累计超过15000元，且不超过80000元的部分，准予在计算个人所得税应纳税所得额时扣除。</span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">大病医疗专项附加扣除，在工资薪金预扣预缴个税时，不得享受，需要等到综合所得汇算清缴时才可享受。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">4、住房贷款利息</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">纳税人本人或其配偶单独或共同使用商业银行或住房公积金个人住房贷款为本人或其配偶购买的在中国境内的符合首套住房的贷款利息支出，在实际发生贷款利息支出的年度，按照每月1000元的定额标准扣除，最长扣除期限不超过20年。</span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">若纳税人本人和其配偶在婚前均有符合条件的首套住房贷款利息支出，婚后有两种处理方式，一是夫妻双方各自根据自己名下住房按照扣除标准的50%扣除；二是选择其中一套住房由其贷款人按照扣除标准的100%税前扣除。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">5、住房租金</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">纳税人在主要工作城市没有自有住房且发生的住房租金支出，可以根据租房城市按照一定的标准定额扣除。直辖市、省会城市、计划单列市以及国务院确定的其他城市，扣除标准为每月1500元。</span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">除了以上城市，市辖区户籍人口超过100万的城市，扣除标准为每月1100元；市辖区户籍人口不超过100万的城市，扣除标准为每月800元。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">6、赡养老人</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">纳税人赡养60周岁（含）以上的父母，或子女均已去世的祖父母、外祖父母，符合独生子女的，每月定额扣除2000元；不属于独生子女的，与其兄弟姐妹分摊每月2000元的扣除标准，且每人每月最多扣除1000元。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">7、3岁以下婴幼儿照护</strong></span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">纳税人照护3岁以下婴幼儿子女的支出，按照每名婴幼儿每月1000元的标准定额扣除。扣除方式可以选择由夫妻一方按照标准的100%税前扣除，也可以选择由夫妻双方分别按照标准的50%扣除。</span></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="text-align:justify;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"></p><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">值得注意的是，<strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">今年个税办理增加了“个人养老金扣除信息管理”功能。</strong>个人缴费享受税前扣除优惠时，以个人养老金信息管理服务平台出具的扣除凭证为扣税凭据。计入个人养老金资金账户的投资收益暂不征收个人所得税；个人领取的个人养老金，不并入综合所得，单独按照3%的税率计算缴纳个人所得税。</span></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-align: center;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-galleryid="" data-ratio="2.052" data-s="300,640" src="http://bbs.xishuw.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_jpg/e7Jp2CicGtKA9lVt8iaZ58V7HVib0cUyZUXqLUThzdb5PaV1n2qfd56gDHqszgBeibkq9hyD8rVBicngss9s2TNBibWQ/640?wx_fmt=jpeg" data-type="jpeg" data-w="750" style="box-sizing: border-box;padding: 4px;outline: 0px;vertical-align: inherit;border-width: 1px;border-style: solid;border-color: rgb(151, 152, 153);border-radius: 0px;display: initial;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);text-indent: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;caret-color: rgb(34, 34, 34);background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-tools="135编辑器" data-id="105273" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 3px solid rgb(255, 255, 255);border-right: 3px solid rgb(255, 255, 255);transform: rotate(0deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="box-sizing: border-box;outline: 0px;max-width: 100%;background-color: rgb(79, 129, 189);width: 8px;height: 8px;overflow: hidden;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section style="margin-top: -11px;padding: 6px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;background-color: rgb(79, 129, 189);overflow-wrap: break-word !important;"><section data-brushtype="text" style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong><span style="font-size: 17px;font-family: Helvetica, Arial, sans-serif;">专项附加税怎么申报?</span></strong></section></section></section></section></section><section style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;line-height: 2em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></strong></span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);box-sizing: border-box !important;overflow-wrap: break-word !important;">①如果2023年的专项附加扣除信息若无变动，只需在2022年基础上确认即可。</span></strong></span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">打开个人所得税App首页，选择了解一下或专项附加扣除填报选择一键带入，再选择扣除年度2023。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-type="jpg" src="http://bbs.xishuw.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_png/P7oMEGhVDDFw4kf0VfzcYKOATDLUJibliaEzuicY9GFHj7emKYIfWiaaxKBRmDepRMgUOlk8StyD7snO6IftvdRs4A/640?wx_fmt=png" style="box-sizing: border-box;padding: 4px;outline: 0px;vertical-align: inherit;border-width: 1px;border-style: solid;border-color: rgb(151, 152, 153);border-radius: 0px;display: initial;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;" data-ratio="2.0866666666666664" data-w="750"/></section></section></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">用户可以在确认之后在App中点击首页，选择专项附加扣除填报，选择扣除年度2023查看已提交的信息，如有变动可以选择作废或修改。</span></p><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);box-sizing: border-box !important;overflow-wrap: break-word !important;">②2023年需要对已填写的信息进行修改。</span></strong></span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">想修改2023年赡养老人、子女教育、住房贷款利息的扣除比例等，则需点击待确认之后进入相关修改页面进行修改。</span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);font-family: Helvetica, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">③2023年需要作废专项附加扣除项目，或者需要新增专项附加扣除项目。</strong></span></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-galleryid="" data-ratio="2.0613333333333332" data-s="300,640" src="http://bbs.xishuw.com/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_jpg/e7Jp2CicGtKA9lVt8iaZ58V7HVib0cUyZUXParlNj3AbuRuCicbWWUNWYLj8pTIlaticfX04x04VGh4rdzDSv9zED7w/640?wx_fmt=jpeg" data-type="jpeg" data-w="750" style="box-sizing: border-box;padding: 4px;outline: 0px;vertical-align: inherit;border-width: 1px;border-style: solid;border-color: rgb(151, 152, 153);border-radius: 0px;display: initial;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;"/></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 112, 192);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">注意：</strong></span>扣除年度指可享受专项附加扣除的年度，每次只能选择一个年度。对于子女教育支出、赡养老人支出、房贷利息支出等连续多年的扣除需要每年重新填写或确认。</span></p><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-family: Helvetica, Arial, sans-serif;">根据相关规定，次年享受专项附加扣除的内容需于每年12月进行确认。纳税人未及时确认的，扣缴义务人于次年1月起暂停扣除，待纳税人确认后再行办理专项附加扣除。若未及时确认，前期已填报的扣除信息将自动视同有效并延长至次年。也就是说，未及时填报当年度个税专项附加扣除信息将会直接顺延至次年。</span></section><p style="outline: 0px;max-width: 100%;text-align: center;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></p></section></section><p></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p><p><br/></p><link rel="stylesheet" href="http://bbs.xishuw.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v133_spN" id="wcn_editor_css"/> 我都忘记这个了啊，等下看看 每次都忘记了 那是不是意味着退钱了 好的，谢谢提醒呀 等下有空看看去
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