事关你的收入！下个月正式开始
<div class="wx_rich_media_content" id="jsWxContainer"><section class="mp_profile_iframe_wrp" nodeleaf=""><mp-common-profile class="js_uneditable custom_select_card mp_profile_iframe" data-pluginname="mpprofile" data-nickname="红辣椒传媒" data-alias="xtweekly" data-from="0" data-headimg="http://mmbiz.qpic.cn/mmbiz_png/bfOudia0OnxsJZR3ImEQ6Z6tCNN9SsA4zkmUMic7vFVFm4Ce4p7oK7CQjW17FpIILC5icA0EetmEh62fnpVctyCeA/0?wx_fmt=png" data-signature="红辣椒传媒是《仙桃周刊》新媒体品牌。我已加入“维权骑士”(rightknights.com)的版权保护计划。" data-id="MzA5MDEwNjgwOQ==" data-is_biz_ban="0" data-service_type="1" data-verify_status="2"></mp-common-profile></section><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []"><h2 data-pm-slice="2 2 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; font-weight: 400; font-size: 16px; max-width: 100%; color: rgba(0, 0, 0, 0.9); letter-spacing: 0.544px; text-align: justify; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><br></span></h2><h2 data-pm-slice="3 3 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; font-weight: 400; font-size: 16px; max-width: 100%; color: rgba(0, 0, 0, 0.9); letter-spacing: 0.544px; text-align: justify; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>马上到12月份了</span></span></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>个人所得税</span></span></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>专项附加扣除信息确认</span></span></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>又要开始了</span></span></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>申报完成后，次年可进行退税</span></span></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>2026年度</span></span></strong></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>个税专项附加扣除</span></span></strong></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>有哪些地方要注意？</span></span></strong></span></p><section data-pm-slice="3 2 []"><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>来看看这些</span></span></strong></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>专项附加扣除易错情形</span></span></strong></span></p><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>↓↓↓</span></span></strong></span></p></section><section data-tools="135编辑器" data-id="166076" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形一 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>同一婴幼儿，父母在填报3岁以下婴幼儿照护专项附加扣除时，双方填报的扣除比例合计超过100%。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人照护3岁以下婴幼儿子女的相关支出，按照每个婴幼儿每月2000元的标准定额扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>父母可以选择由其中一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; visibility: visible; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><strong><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><strong><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错</span></span></strong></span></strong><strong><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><strong><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'>误情形二 </span></span></strong></span></strong></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>同一子女，父母在填报子女教育专项附加扣除时，双方填报的扣除比例合计超过100%。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人的子女接受全日制学历教育的相关支出，按照每个子女每月2000元的标准定额扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>父母可以选择由其中一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形三 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>子女毕业后不再接受全日制学历教育，未录入子女教育终止时间，继续享受子女教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人的子女接受全日制学历教育入学的当月至全日制学历教育结束的当月，可享受子女教育专项附加扣除。全日制学历教育结束后，不得继续享受。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; visibility: visible; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形四 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>赡养年满60周岁的父母，赡养人为非独生子女，却按独生子女填报，或同一老人名下的扣除金额总额超过3000元。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人为非独生子女的，每人每月扣除标准不能超过1500元，兄弟姐妹合计不超过3000元。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>一个纳税年度内，如纳税人的其他兄弟姐妹均已去世，其可在第二年按照独生子女3000元/月的标准扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; visibility: visible; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形五 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>填报赡养老人专项附加扣除时，被赡养人填报了岳父、岳母（公公、婆婆）；或因父母未满60周岁，填报了祖父母、外祖父母信息。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>被赡养人是指纳税人年满60周岁的父母，以及子女均已去世的年满60周岁的祖父母、外祖父母。子女健在的祖父母或外祖父母不符合赡养老人专项附加扣除条件，配偶的父母也不符合赡养老人专项附加扣除条件。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; visibility: visible; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形六 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>取得非政策范围内的证书，比如阿里云Apsara Clouder云计算专项技能认证证书、西式面点师证书、保育员营养师证书、茶艺师证书等，填报了继续教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>技能人员职业资格继续教育、专业技术人员职业资格继续教育请参照人力资源和社会保障部门发布的《国家职业资格目录》。您可以通过“国务院客户端”小程序，搜索“国家职业资格目录”查询，同时，证书中列明的批准日期应在享受扣除的纳税年度内。在此目录范围外的职业资格继续教育支出，不在扣除范围内。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形七 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>取得国外颁发的技能证书，填报了继续教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人在中国境内接受的学历（学位）继续教育支出，以及接受技能人员职业资格继续教育、专业技术人员职业资格继续教育支出，可以按规定享受扣除。对于纳税人在国外接受的学历继续教育和国外颁发的技能证书，不符合“中国境内”的规定，不能享受继续教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形八 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>取得注册会计师专业阶段合格证，填报了继续教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>取得注册会计师职业资格证书后才能享受继续教育专项附加扣除，仅取得注册会计师专业阶段合格证不可以享受继续教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形九 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>取得职业资格证书，后续年度进行培训或考试仍填报了继续教育专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>技能人员职业资格继续教育，专业技术人员职业资格继续教育享受扣除时间为取得相关证书的当年。取得注册会计师、教师资格、医生资格、护士执业资格、注册建筑师、会计专业技术资格等专业技术人员职业资格，后续年度发生的进修、学习及年审等均不属于继续教育专项附加扣除范围。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形十 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>大病医疗可扣除金额错误填写为医药费用结算单的总金额，没有按规定填写医保目录范围内的自付金额。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>在一个纳税年度内，纳税人发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保目录范围内的自付部分）累计超过15000元的部分，可在80000元限额内据实扣除。纳税人及其配偶、未成年子女发生的医药费用支出，按规定分别计算扣除额。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人可通过手机下载“国家医保服务平台”，注册后通过首页的“年度费用汇总查询”模块查询大病医疗可扣除金额。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形十一 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>婚后购买住房，夫妻双方均按100%享受住房贷款利息专项附加扣除或夫妻双方各按50%享受住房贷款利息专项附加扣除（即在“是否婚前各自首套贷款，且婚后分别扣除50%”选择项，选择“是”）。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人本人或者配偶单独或者共同购买住房，发生的首套住房贷款利息支出，经夫妻双方约定，可以选择由其中一方按扣除标准的100%扣除，另一方不能扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>只有夫妻双方婚前分别购买住房发生的首套住房贷款，其贷款利息支出，才可以在婚后由夫妻双方对各自购买的住房分别按扣除标准的50%扣除，或选择其中一套购买的住房，由购买方按扣除标准的100%扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形十二 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>第一套住房已按规定享受住房贷款利息专项附加扣除，出售后再次购买住房，发生的住房贷款利息支出继续填报享受。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人只能享受一次首套住房贷款的利息扣除，只要纳税人申报扣除过一套住房贷款利息，在个人所得税专项附加扣除的信息系统中就存有扣除住房贷款利息的记录，纳税人不得再就其他房屋享受住房贷款利息专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形十三 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>夫妻双方一方填报住房贷款利息专项附加扣除，另一方填报住房租金专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人及其配偶在一个纳税年度内不能同时分别享受住房贷款利息和住房租金专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>1.纳税人在主要工作城市有自有住房，即使有住房租金支出，也不可以填报住房租金专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>2.纳税人在主要工作城市没有自有住房而发生的住房租金支出可按标准扣除；若纳税人在主要工作城市之外有自有住房，且符合首套住房贷款利息专项附加扣除享受条件，可选择填报住房贷款利息或住房租金专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(136, 136, 136);'>注意：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人的配偶在纳税人的主要工作城市有自有住房的，视同纳税人在主要工作城市有自有住房。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section><section><section><p><strong data-brushtype="text"><span style='font-size: 17px; line-height: 1.6; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span leaf=""><span textstyle='' style='background-color: rgb(0, 122, 170); color: rgb(255, 255, 255);'> 错误情形十四 </span></span></span></strong></p></section></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>夫妻双方主要工作城市相同，但双方均填列住房租金专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>问题纠正：</span></span></span></strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人在主要工作城市没有自有住房而发生的住房租金支出，可以享受住房租金专项附加扣除。夫妻双方在主要工作城市都没有自有住房的情况下，如果主要工作城市相同，只能由一方（承租人）扣除；如果主要工作城市不同，才可以分别由承租人扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section></section></section><p style='text-align: center; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.034em; font-size: 17px; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='color: rgb(171, 25, 66);'>专项附加扣除修改与作废</span></span></span></strong></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>发现已申报专项附加扣除有误，大家可以登录个人所得税APP，点击【办税】一【扣除填报】一【专项附加扣除修改和作废】，选择对应年度，进入详情页进行修改或作废。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>操</span></span></span></strong><strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>作方法如下：</span></span></span></strong></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><section data-tools="135编辑器" data-id="166075" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin-bottom: 8px; outline: 0px; max-width: 100%; line-height: 1.6em; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>修改或作废专项附加扣除>></span></span></strong></span></strong></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>以婴幼儿子女的相关支出项目扣除为例：</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>1.假如修改为各扣50%：夫妻双方分别在“个人所得税APP”【3岁以下婴幼儿照护】填报记录详情页面，点击【修改】一【修改设置扣除比例】，将100%扣除比例修改为50%。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>2.假如修改为由一方扣除100%：扣除的一方无需修改，另一方作废个人所得税APP中【3岁以下婴幼儿照护】填报信息。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin-bottom: 8px; outline: 0px; max-width: 100%; line-height: 1.6em; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><strong><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-weight: normal; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span leaf=""><span textstyle='' style='color: rgb(0, 122, 170);'>更正年度汇算申报>></span></span></strong></span></strong></p></section></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>完成专项附加扣除的修改或作废后，系统会弹出更正年度汇算的提示，点击【去查看】，进入“申报查询（更正/作废申报）”界面，点击选择对应年度，进入“申报记录详情”界面，点击【更正】并完成对应年度汇算更正申报。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p></section></section></section></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人填报专项附加扣除信息存在明显错误，经税务机关通知，纳税人拒不更正或者不说明情况的，税务机关可暂停纳税人享受专项附加扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.034em; font-family: mp-quote, system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf=""><span textstyle=''>纳税人按规定更正相关信息或者说明情况后，经税务机关确认，可继续享受专项附加扣除；以前月份未享受扣除的，可按规定追补扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; text-indent: 2em; box-sizing: border-box !important;'><span leaf=""><br></span></p></h2><section data-role="outer" label="edit by 135editor"><section style='line-height:1.75em;margin-bottom:unset;'><section style='margin-bottom:unset;'><section><h2 data-pm-slice="2 5 " style='font-size:17px;'><section><br></section></h2></section></section></section></section><section data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; margin-bottom: unset; outline: 0px; max-width: 100%; box-sizing: border-box; font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; color: rgb(0, 0, 0); widows: 1; caret-color: rgba(0, 0, 0, 0);'><span data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='color: rgb(136, 136, 136);'><font size="1">来源：湖北省总工会、中国会计报</font></span></span></span><p style='font-size: 16px; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important;'><br></p></section><section style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; box-sizing: border-box; font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: center; caret-color: rgba(0, 0, 0, 0); color: rgba(0, 0, 0, 0.894);'><section nodeleaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box;'></section></section></section><p style='display: none;'><mp-style-type data-value="3"></mp-style-type></p></div><p></p>
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