你可能有一笔“退款”，今天起开始确认
<div class="wx_rich_media_content" id="jsWxContainer"><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section data-refer="mbian-ui" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); 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: justify; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="6 13 []" style='max-width: 100%; letter-spacing: 0.544px; -webkit-tap-highlight-color: transparent; outline: 0px; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []" style='max-width: 100%; -webkit-tap-highlight-color: transparent; outline: 0px; visibility: visible; box-sizing: border-box !important;'><section data-role="paragraph" style='max-width: 100%; -webkit-tap-highlight-color: transparent; outline: 0px; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="6 13 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section data-refer="mbian-ui" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><section data-role="paragraph" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><section data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><section data-refer="mbian-ui" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; visibility: visible; line-height: normal; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; text-align: left; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 0.544px; visibility: visible; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><br></span></strong></span></p><section data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span mpa-font-style='mil6mhcgrcw' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span leaf=""><span textstyle='' style='letter-spacing: 1px;'>注意啦</span></span></span></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhcg1v2n' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>2026年度</span></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhcg1s30' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);font-weight: bold;'>个税专项附加扣除</span><span textstyle='' style='letter-spacing: 1px;'>信息确认</span></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch6m5' 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%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>将于今天（</span><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);font-weight: bold;'>2025年12月1日）</span></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>开始</span></span></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><br></span></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch1tg2' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>这项操作看似简单</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch1h5o' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>却藏着不少容易忽略的细节</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch14px' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>漏填信息可能少拿优惠</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch15mc' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>填错项目还可能引发税务风险</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhchzwp' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; visibility: visible; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>为帮助大家顺利扣除、明明白白省钱</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; box-sizing: border-box !important;'><strong mpa-font-style='mil6mhchvby' 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%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>避开这些填报易错点</span></span></strong></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; box-sizing: border-box !important;'><strong mpa-font-style='mil6mhch15bs' 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%; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>这份实用指南请收好</span></span></strong></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; box-sizing: border-box !important;'><font color="#ff2941" face="mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><b mpa-font-style='mil6mhchaqi' 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); letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>↓↓</span></span><font color="#ff2941" face="mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><b 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); letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>↓</span></span></b></font></b></font></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; text-align: center; line-height: 2em; box-sizing: border-box !important;'><font color="#ff2941" face="mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif" 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%; letter-spacing: 0.578px; box-sizing: border-box !important;'></span></font></p><section data-tools="135编辑器" data-id="166348" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(253, 245, 234); z-index: 1;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(51, 51, 51); background-color: transparent; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; z-index: 1; line-height: 2em; background-color: transparent; text-align: center;'><span leaf="" mpa-font-style='mil6mhch10c7' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);font-weight: bold;'>子女教育扣除</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch1rm0' 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%; color: rgb(49, 133, 155); box-sizing: border-box !important;'><strong 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);'>易错情形>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>1.填报同一子女的合计扣除比例超过100%。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch1rm0' 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%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch22od' 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%; color: rgb(255, 0, 0); box-sizing: border-box !important;'><strong 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);'>正确处理>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>父母可以选择一方按扣除标准的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: 2em; text-indent: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchgiv' 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%; color: rgb(49, 133, 155); box-sizing: border-box !important;'><strong 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);'>易错情形>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>2.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; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchgiv' 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%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch1btv' 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%; color: rgb(255, 0, 0); box-sizing: border-box !important;'><strong 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);'>正确处理>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>子女全日制学历教育结束后，应及时在个税App录入子女教育终止时间，不得再继续享受扣除。子女在境外接受教育时，应及时在个税App上传境外学校录取通知书、留学签证等境外教育佐证资料。</span></span></span></p></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 50px; transform: rotateZ(0deg); line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section></section></section><section data-tools="135编辑器" data-id="166348" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(253, 245, 234); z-index: 1;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(51, 51, 51); background-color: transparent; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><strong data-brushtype="text" mpa-font-style='mil6mhchwmo' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; z-index: 1; line-height: 2em; background-color: transparent; text-align: center;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px; color: rgb(0, 0, 0);'>继续教育扣除</span></span></p></strong></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchxzq' 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%; color: rgb(49, 133, 155); box-sizing: border-box !important;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);'>易错情形>></span></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 1; color: rgb(51, 51, 51); background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;font-weight: normal;'>报名参加自学考试，从报名当月开始填报继续教育专项附加扣除。</span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span 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%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchgqn' 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 style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; color: rgb(255, 0, 0); box-sizing: border-box !important;'><strong 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);'>正确处理>></span></span></strong></span></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>按照《高等教育自学考试暂行条例》有关规定，高等教育自学考试应考者取得一门课程的单科合格证书后，教育部门即为其建立考籍管理档案。具有考籍管理档案的考生，可以按规定享受继续教育专项附加扣除。</span></span></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhchzkv' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>纳税人在中国境内接受学历（学位）继续教育的支出，在学历（学位）教育期间按照每月400元定额扣除。同一学历（学位）继续教育的扣除期限不能超过48个月。</span></span></p></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 50px; transform: rotateZ(0deg); line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section></section></section><section data-tools="135编辑器" data-id="166348" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(253, 245, 234); z-index: 1;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(51, 51, 51); background-color: transparent; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><strong data-brushtype="text" mpa-font-style='mil6mhch3r4' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; z-index: 1; line-height: 2em; background-color: transparent; text-align: center;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px; color: rgb(0, 0, 0);'>住房贷款利息扣除</span></span></p></strong></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span data-remoteid="" data-asynid="" src="" data-src="" align="" alt="" border="" class="rich_pages wxw-img" data-ratio="" data-s="300,640" data-type="png" data-w="" aria-label="" aria-braillelabel="" aria-description="" height="" hspace="" ismap="" opacity="" sizes="" title="" type="block" usemap="" vspace="" width="" data-width="" data-height="" data-croporisrc="" data-cropx1="" data-cropx2="" data-cropy1="" data-cropy2="" data-cropselx1="" data-cropselx2="" data-cropsely1="" data-cropsely2="" data-backw="" data-backh="" data-copyright="" data-oversubscription-url="" data-before-oversubscription-url="" data-galleryid="" data-gallerysupplier="" data-cardimg="" data-fileid="" data-imgfileid="506096307" data-positionback="" data-imgqrcoded="" data-imgid="" data-upload="" data-fromlib="" data-aiimageid="" data-aiimagesource="" data-cacheurl="" data-retry="" mpa-font-style='mil6mhchxvb' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; vertical-align: bottom; font-size: 17px; box-sizing: border-box !important;'><strong 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; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;font-weight: bold;'>易错情形>></span></span></strong><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; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>1.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。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span data-remoteid="" data-asynid="" src="" data-src="" align="" alt="" border="" class="rich_pages wxw-img" data-ratio="" data-s="300,640" data-type="png" data-w="" aria-label="" aria-braillelabel="" aria-description="" height="" hspace="" ismap="" opacity="" sizes="" title="" type="block" usemap="" vspace="" width="" data-width="" data-height="" data-croporisrc="" data-cropx1="" data-cropx2="" data-cropy1="" data-cropy2="" data-cropselx1="" data-cropselx2="" data-cropsely1="" data-cropsely2="" data-backw="" data-backh="" data-copyright="" data-oversubscription-url="" data-before-oversubscription-url="" data-galleryid="" data-gallerysupplier="" data-cardimg="" data-fileid="" data-imgfileid="506096307" data-positionback="" data-imgqrcoded="" data-imgid="" data-upload="" data-fromlib="" data-aiimageid="" data-aiimagesource="" data-cacheurl="" data-retry="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; vertical-align: bottom; 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-size: 17px; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch1oat' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><strong 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; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);font-weight: bold;'>正确处理>></span></span></strong><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; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>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，可选择由其中一方按扣除标准的100%扣除，另一方则不能扣除。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; 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-size: 17px; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch4pz' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><strong 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; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;font-weight: bold;'>易错情形>></span></span></strong><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; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>2.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: 2em; text-indent: 2em; 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-size: 17px; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch23p0' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><strong 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; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);font-weight: bold;'>正确处理>></span></span></strong><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; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>纳税人及其配偶在一个纳税年度内，不得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></section></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 50px; transform: rotateZ(0deg); line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section></section></section><section data-tools="135编辑器" data-id="166348" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(253, 245, 234); z-index: 1;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(51, 51, 51); background-color: transparent; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><strong data-brushtype="text" mpa-font-style='mil6mhch240' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; z-index: 1; line-height: 2em; background-color: transparent; text-align: center;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px; color: rgb(0, 0, 0);'>住房租金扣除</span></span></p></strong></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchbi6' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><strong 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; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;font-weight: bold;'>易错情形>></span></span></strong><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; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>夫妻双方主要工作城市相同，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: 2em; text-indent: 2em; 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-size: 17px; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchz7c' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><strong 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; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);font-weight: bold;'>正确处理>></span></span></strong><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; letter-spacing: 0.034em; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>夫妻主要工作城市相同且没有自有住房而发生的住房租金支出，只能由一方（即承租人）填写扣除。</span></span></span></p></section></section></section></section><section data-tools="135编辑器" data-id="140098" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; display: flex; justify-content: center; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 40px;'><section data-tools="135编辑器" data-id="140097" 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%; display: flex; justify-content: center; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 30px; height: 0px; line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 30px; height: 0px; line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 30px; height: 0px; line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 30px; height: 0px; line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 30px; height: 0px; line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section></section></section></section></section></section><section data-tools="135编辑器" data-id="166348" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(253, 245, 234); z-index: 1;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(51, 51, 51); background-color: transparent; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><strong data-brushtype="text" mpa-font-style='mil6mhch16rq' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; z-index: 1; line-height: 2em; background-color: transparent; text-align: center;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px; color: rgb(0, 0, 0);'>赡养老人扣除</span></span></p></strong></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchajg' 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; z-index: 1; background-color: transparent; color: rgb(49, 133, 155); font-weight: bold;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);'>易错情形>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>1.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。</span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchajg' 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%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch40v' 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 style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; z-index: 1; background-color: transparent; color: rgb(255, 0, 0); font-weight: bold;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);'>正确处理>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>只要纳税人有兄弟姐妹，不管是已退休，还是无赡养能力，纳税人均不得按独生子女填报。对</span></span></span><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; background-color: transparent; caret-color: red; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>兄弟姐妹均已去世的，纳税人可以从第二年起按独生子女享受扣除。</span></span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchxzx' 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; z-index: 1; background-color: transparent; color: rgb(49, 133, 155); font-weight: bold;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);'>易错情形>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>2.因父母未满60周岁，错误填报祖父母、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; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchxzx' 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%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch23w9' 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; z-index: 1; background-color: transparent; color: rgb(255, 0, 0); font-weight: bold;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);'>正确处理>></span></span></strong></span><span 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>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。</span></span></span></span></p></section></section></section></section><section data-tools="135编辑器" data-id="140098" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; display: flex; justify-content: center; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 40px;'><section data-tools="135编辑器" data-id="140097" 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%; display: flex; justify-content: center; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box; width: 30px; height: 0px; line-height: 2em;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section></section></section></section></section></section><section data-tools="135编辑器" data-id="166348" style='-webkit-tap-highlight-color: transparent; margin-bottom: 24px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(253, 245, 234); z-index: 1;'><section data-autoskip="1" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: rgb(51, 51, 51); background-color: transparent; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; margin: 10px auto; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><strong data-brushtype="text" mpa-font-style='mil6mhch1l9d' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; z-index: 1; line-height: 2em; background-color: transparent; text-align: center;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px; color: rgb(0, 0, 0);'>3岁以下婴幼儿照护扣除</span></span></p></strong></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch11dy' 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; z-index: 1; background-color: transparent; color: rgb(49, 133, 155); font-weight: bold;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 0, 0);'>易错情形>></span></span></strong></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>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; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhch11dy' 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%; box-sizing: border-box !important;'><br></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchh5b' 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; z-index: 1; background-color: transparent; color: rgb(255, 0, 0); font-weight: bold;'><strong 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%; box-sizing: border-box; z-index: 1; background-color: transparent;'><span textstyle='' style='letter-spacing: 1px;color: rgb(0, 122, 170);'>正确处理>></span></span></strong></span><span 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>纳税人照护未满三周岁子女的相关支出，按照每个子女每月2000元的标准定额扣除。</span></span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchh5b' 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="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchqxl' 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%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>父母可以选择一方按扣除标准的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></section></section></section></section><section data-mpa-powered-by="yiban.io" style='-webkit-tap-highlight-color: transparent; margin-right: 0.5em; margin-left: 0.5em; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 1px; line-height: 2; box-sizing: border-box !important;'><section powered-by="xiumi.us" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; text-align: unset; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important;'><strong 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%; font-size: 17px; font-family: mp-quote, "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.034em; font-weight: normal; box-sizing: border-box !important;'><br></span></strong></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-align: center; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchroh' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; color: rgb(253, 61, 73); font-size: 17px; 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(0, 122, 170);'>2026年度专项附加扣除</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: 2em; text-align: center; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchroh' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; color: rgb(253, 61, 73); font-size: 17px; 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(0, 122, 170);'>申报指南</span></span></span></strong></span></p></section></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch17zv' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle='' style='letter-spacing: 1px;'>1.打开「个人所得税App」，点击「办&查」。</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><section powered-by="xiumi.us" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 1px; line-height: 0; box-sizing: border-box !important;'><section nodeleaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; vertical-align: middle; display: inline-block; line-height: 2em; box-sizing: border-box !important;'></section></section><section powered-by="xiumi.us" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; text-align: unset; font-size: 15px; letter-spacing: 1px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; text-indent: 2em; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch11t0' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><span textstyle=''>2.选择「专项附加扣除」。</span></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p></section><section nodeleaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 1px; text-align: center; line-height: 2em; box-sizing: border-box !important;'></section><section powered-by="xiumi.us" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; text-align: unset; font-size: 15px; letter-spacing: 1px; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-indent: 2em; line-height: 2em; box-sizing: border-box !important;'><span mpa-font-style='mil6mhchw8s' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><span textstyle=''>3.</span></span><span 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%; box-sizing: border-box !important;'><span textstyle=''>根据个人实际情况填报，点击填报项后选择「扣除年度」。</span></span></span></span><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></p><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; line-height: 2em; box-sizing: border-box !important;'><span 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%; box-sizing: border-box !important;'><br></span></span></p><section nodeleaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 2em; box-sizing: border-box !important;'></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; line-height: 2em; box-sizing: border-box !important;'><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'></span></p><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: right; line-height: 2em; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'><br></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 2em; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhch1vvi' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><span textstyle='' style='color: rgb(34, 133, 189); font-weight: bold;'>今天就开始了</span></span></section><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-family: "PingFang SC", system-ui, -apple-system, system-ui, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; text-align: center; line-height: 2em; box-sizing: border-box !important;'><span leaf="" mpa-font-style='mil6mhchbll' style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important;'><span textstyle='' style='color: rgb(34, 133, 189); font-weight: bold;'>转发，提醒</span></span></section></section><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; visibility: visible; line-height: normal; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; text-align: left; box-sizing: border-box !important;'><br></p></section></section></section></section></section></section></section></section></section></section></section></section></section><section data-role="outer" label="edit by 135editor" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.578px; color: rgb(0, 0, 0); font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; caret-color: rgb(255, 0, 0); text-align: center; visibility: visible; box-sizing: border-box !important;'><h2 style='-webkit-tap-highlight-color: transparent; outline: 0px; font-weight: 400; max-width: 100%; caret-color: rgba(0, 0, 0, 0); text-align: right; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; text-align: left; visibility: visible; box-sizing: border-box !important;'><section data-role="paragraph" 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%; letter-spacing: 0.578px; min-height: 1em; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; min-height: 1em; text-align: right; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; visibility: visible; text-align: left; box-sizing: border-box !important;'><hr style='font-size: 15px; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 25.6px; visibility: visible; box-sizing: border-box !important;'><section data-pm-slice="0 0 []" style=''><section style=''><p style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.578px; box-sizing: border-box !important;'><font color="#b2b2b2" face="-apple-system, BlinkMacSystemFont, Arial, sans-serif" style='' size="1"><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; widows: 1; visibility: visible; line-height: 1.75em; min-height: 1em; letter-spacing: 0.5px; box-sizing: border-box !important;'><span textstyle='' style=''>来源/</span></span><span leaf="" style=''><span textstyle='' style=''>经济日报、中国税务报、中国会计报等</span></span></font></p></section></section><section data-role="outer" label="edit by 135editor" style='font-size: 16px; -webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.544px; caret-color: rgb(255, 0, 0); text-align: center; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; visibility: visible; box-sizing: border-box !important;'></section></section></section></section></section></section></h2><h2 style='font-size: 16px; -webkit-tap-highlight-color: transparent; outline: 0px; font-weight: 400; max-width: 100%; letter-spacing: 0.544px; caret-color: rgba(0, 0, 0, 0); color: rgb(34, 34, 34); text-align: right; visibility: visible; box-sizing: border-box !important;'><section data-role="outer" label="edit by 135editor" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; letter-spacing: 0.578px; font-size: 15px; text-align: left; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; min-height: 1em; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; min-height: 1em; text-align: right; visibility: visible; box-sizing: border-box !important;'><a href="http://hbxt.chinashadt.com:8010/syncott/Modile/Detailed/download/index.html?Ta=cw" imgurl="https://mmbiz.qpic.cn/mmbiz_png/PIlKeQgD59MylU0OKFqxLEwecN4USwRnQibSetk4dRyGwCu55yksMsiaW9iaWxLT2ZCwicw7SHiaHpjSIMaGg6icvfGw/640?wx_fmt=other&wxfrom=5&wx_lazy=1&wx_co=1&tp=webp" linktype="image" tab="outerlink" target="_blank" data-linktype="1"><span style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; display: inline-block; vertical-align: bottom; user-select: none; overflow: hidden; width: 100%; box-sizing: border-box !important;' class="js_jump_icon h5_image_link"></span></a><span leaf="" style='-webkit-tap-highlight-color: transparent; outline: 0px; max-width: 100%; box-sizing: border-box !important;'></span></section></section></section></h2></section></section><section style='text-align: right;' nodeleaf=""></section><p style='display: none;'><mp-style-type data-value="10000"></mp-style-type></p></div><p></p>
页:
[1]