@眉山人：开始确认！事关你的钱袋子→
<div class="wx_rich_media_content" id="jsWxContainer"><section data-role="outer" label="edit by 135editor" data-mpa-powered-by="yiban.io"><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='font-size: 16px;letter-spacing: 2px;caret-color: red;font-family: PingFangSC-Light;'>事关你的钱袋子！<br></span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>一年一度的</span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>个税专项附加扣除信息确认开始了</span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'><em style='outline: 0px;visibility: visible;'><span style='outline: 0px;color: rgb(0, 128, 255);visibility: visible;'>目前</span></em></span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'><em style='outline: 0px;visibility: visible;'><span style='outline: 0px;color: rgb(0, 128, 255);visibility: visible;'>个人所得税APP首页已经更新</span></em></span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'><em style='outline: 0px;visibility: visible;'><span style='outline: 0px;color: rgb(0, 128, 255);visibility: visible;'>即日起可以填报</span></em></span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'><em style='outline: 0px;visibility: visible;'><span style='outline: 0px;color: rgb(0, 128, 255);visibility: visible;'>2023年专项附加扣除信息</span></em></span></p></section><p style='text-align:center;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.310857px;visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><br></p><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>根据政策规定</span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>专项附加扣除信息</span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>需要在每年12月进行确认</span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>才能在下一个年度</span></p></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>继续享受专项附加税前扣除</span></p></section><p style='text-align:center;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.310857px;visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>今年有哪些新变化？如何申报？</span></p><p style='text-align:center;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.310857px;visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span style='outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>一起来看</span></p><p style='text-align:center;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.310857px;visibility: visible;line-height: 1.75em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><span style='outline: 0px;color: rgb(0, 128, 255);visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>↓↓</span></p><p style='text-align:justify;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.310857px;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><br></p><section style='outline: 0px; color: rgb(62, 62, 62); letter-spacing: 1px; line-height: 1.75; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><section style='margin-top: 10px;outline: 0px;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;visibility: visible;'><section style='box-sizing:border-box;outline: 0px;display: inline-block;width: auto;vertical-align: top;background-color: rgb(86, 160, 255);min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;visibility: visible;'><section style='margin-top: 5px;margin-bottom: 5px;outline: 0px;visibility: visible;'><section style='padding-right: 20px;padding-left: 20px;outline: 0px;color: rgb(255, 255, 255);text-align: justify;visibility: visible;box-sizing: border-box;'><p style='text-align:center;outline: 0px;visibility: visible;'><span style='font-family: PingFangSC-Light;'><strong style='outline: 0px;visibility: visible;'>今年有哪些新变化</strong></span></p></section></section></section></section><section style='margin-bottom: -5px;outline: 0px;text-align: center;visibility: visible;'><section style='box-sizing:border-box;outline: 0px;display: inline-block;width: 0px;height: 0px;vertical-align: top;overflow: hidden;border-style: solid;border-width: 7px 6px 0px;border-color: rgb(86, 160, 255) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0);visibility: visible;'><svg viewBox="0 0 1 1" style='box-sizing:border-box;float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;'></svg></section></section></section><p style='text-align:center;outline: 0px;color: rgb(34, 34, 34);letter-spacing: 0.310857px;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><br></p><section style='outline: 0px; color: rgb(62, 62, 62); letter-spacing: 1px; line-height: 1.75; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><section style='outline: 0px; justify-content: flex-start; display: flex; flex-flow: row nowrap; visibility: visible;'><section style='max-width: 100% !important;box-sizing:border-box;padding: 20px;outline: 0px;display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(241, 246, 255);visibility: visible;'><section style='outline: 0px;text-align: justify;color: rgb(51, 51, 51);visibility: visible;'><p style='outline: 0px;visibility: visible;text-indent: 2em;line-height: 2em;'><span style='font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>根据国税总局2022年初发布的《国家税务总局关于修订发布＜个人所得税专项附加扣除操作办法（试行）＞公告》，从2022年1月1日起，<strong style='outline: 0px;visibility: visible;'><span style='outline: 0px;color: rgb(0, 128, 255);visibility: visible;'>个税专项附加扣除增加到7项（今年新增3岁以下婴幼儿照护这一项）。</span></strong></span></p></section></section></section></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.544px; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='text-align:center;outline: 0px;visibility: visible;'><br></p><p style='text-align:center;outline: 0px;visibility: visible;line-height: 2em;'><span style='outline: 0px;visibility: visible;letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'>有哪些项目可以申报？</span></p><p style='text-align:center;outline: 0px;line-height: 2em;'><span style='outline: 0px;letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'>具体条件是什么？</span></p><p style='text-align:center;outline: 0px;line-height: 2em;'><span style='letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'><span style='color: rgb(0, 128, 255);'>↓</span><span style='color: rgb(0, 128, 255);outline: 0px;visibility: visible;'>↓</span></span></p></section><section><br></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;visibility: visible;'><section style='outline: 0px;visibility: visible;'><section style='padding-right: 8px;padding-left: 8px;outline: 0px;visibility: visible;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;visibility: visible;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;visibility: visible;box-sizing: border-box;'><span style='outline: 0px;visibility: visible;font-family: PingFangSC-Light;'><strong style='outline: 0px;visibility: visible;'>0</strong><strong data-original-title="" title="" data-num="2" style='outline: 0px;visibility: visible;'>1</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);visibility: visible;box-sizing: border-box;'><span style='outline: 0px;visibility: visible;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;visibility: visible;'>子女教育</strong></span></section></section></section></section></section></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><br style='outline: 0px;visibility: visible;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><p style='line-height: 1.75em;text-indent: 2em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>子女接受全日制学历教育以及学前教育（子女年满3周岁的当月至小学入学前的教育）的纳税人每个子女每个月可以定额扣除1000元。子女教育专项附加扣除可以选择由父母一方全额扣除，也可以选择父母每月各扣除标准的50%。</span></p></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><br style='outline: 0px;visibility: visible;'></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;visibility: visible;'><section style='outline: 0px;visibility: visible;'><section style='margin-bottom: -15px;outline: 0px;display: flex;justify-content: flex-start;visibility: visible;'><section style='box-sizing:border-box;outline: 0px;width: 15px;visibility: visible;'><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 40.28 53.83" style='display: block;visibility: visible;'><path style='fill: none;stroke: rgb(84, 141, 212);stroke-miterlimit: 10;stroke-width: 6px;visibility: visible;' d="M408.52,452.1a51.12,51.12,0,0,1,36.38-50.87" transform="translate(-405.5 -398.36)"></path></svg></section></section><section style='padding-right: 8px;padding-left: 8px;outline: 0px;visibility: visible;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;visibility: visible;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;visibility: visible;box-sizing: border-box;'><span style='outline: 0px;visibility: visible;font-family: PingFangSC-Light;'><strong style='outline: 0px;visibility: visible;'>0</strong><strong data-original-title="" title="" data-num="2" style='outline: 0px;visibility: visible;'>2</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);visibility: visible;box-sizing: border-box;'><span style='outline: 0px;visibility: visible;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;visibility: visible;'>继续教育</strong></span></section></section></section></section></section></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><br style='outline: 0px;visibility: visible;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; visibility: visible; font-family: 微软雅黑;'><p style='line-height: 1.75em;text-indent: 2em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>接受学历（学位）继续教育的纳税人以及接受技能人员、专业技术人员职业资格继续教育的纳税人可以享受。学历（学位）继续教育每月可定额扣除400元，同一学历（学位）扣除期限最长不超过48个月。</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='line-height: 1.75em;text-indent: 2em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>技能人员、专业技术人员职业资格继续教育纳税人在取得相关证书的当年，定额扣除3600元，同一年度取得多个符合条件证书的，比如同一年度同时取得CPA和税务师，只能扣除一个3600元。</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;'><section style='outline: 0px;'><section style='margin-bottom: -15px;outline: 0px;display: flex;justify-content: flex-start;'><section style='box-sizing:border-box;outline: 0px;width: 15px;'><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 40.28 53.83" style='display: block;'><path style='fill:none;stroke:#548dd4;stroke-miterlimit:10;stroke-width:6px;' d="M408.52,452.1a51.12,51.12,0,0,1,36.38-50.87" transform="translate(-405.5 -398.36)"></path></svg></section></section><section style='padding-right: 8px;padding-left: 8px;outline: 0px;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'>0</strong><strong data-original-title="" title="" data-num="3" style='outline: 0px;'>3</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;'>大病医疗</strong></span></section></section></section></section></section></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='text-indent: 2em;line-height: 1.75em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>纳税人本人或其配偶、未成年子女发生的与基本医保相关的医药费支出，在扣除医保报销后，自付部分本年度累计超过15000元，且不超过80000元的部分，准予在计算个人所得税应纳税所得额时扣除。</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='text-indent: 2em;line-height: 1.75em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>大病医疗专项附加扣除，在工资薪金预扣预缴个税时，不得享受，需要等到综合所得汇算清缴时才可享受。</span></p></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;'><section style='outline: 0px;'><section style='margin-bottom: -15px;outline: 0px;display: flex;justify-content: flex-start;'><section style='box-sizing:border-box;outline: 0px;width: 15px;'><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 40.28 53.83" style='display: block;'><path style='fill:none;stroke:#548dd4;stroke-miterlimit:10;stroke-width:6px;' d="M408.52,452.1a51.12,51.12,0,0,1,36.38-50.87" transform="translate(-405.5 -398.36)"></path></svg></section></section><section style='padding-right: 8px;padding-left: 8px;outline: 0px;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'>0</strong><strong data-original-title="" title="" data-num="4" style='outline: 0px;'>4</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;'>住房贷款利息</strong></span></section></section></section></section></section></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='line-height: 1.75em;text-indent: 2em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>纳税人本人或其配偶单独或共同使用商业银行或住房公积金个人住房贷款为本人或其配偶购买的在中国境内的符合首套住房的贷款利息支出，在实际发生贷款利息支出的年度，按照每月1000元的定额标准扣除，最长扣除期限不超过20年。</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='line-height: 1.75em;text-indent: 2em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>若纳税人本人和其配偶在婚前均由符合条件的首套住房贷款利息支出，婚后有两种处理方式，一是夫妻双方各自根据自己名下住房按照扣除标准的50%扣除；二是选择其中一套住房由其贷款人按照扣除标准的100%税前扣除。</span></p></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;'><section style='outline: 0px;'><section style='margin-bottom: -15px;outline: 0px;display: flex;justify-content: flex-start;'><section style='box-sizing:border-box;outline: 0px;width: 15px;'><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 40.28 53.83" style='display: block;'><path style='fill:none;stroke:#548dd4;stroke-miterlimit:10;stroke-width:6px;' d="M408.52,452.1a51.12,51.12,0,0,1,36.38-50.87" transform="translate(-405.5 -398.36)"></path></svg></section></section><section style='padding-right: 8px;padding-left: 8px;outline: 0px;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'>0</strong><strong data-original-title="" title="" data-num="4" style='outline: 0px;'>5</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;'>住房租金</strong></span></section></section></section></section></section></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='text-indent:2em;'><span style='outline: 0px;font-size: 16px;font-family: PingFangSC-Light;'>纳税人在主要工作城市没有自有住房且发生的住房租金支出，可以根据租房城市按照一定的标准定额扣除。直辖市、省会城市、计划单列市以及国务院确定的其他城市，扣除标准为每月1500元。</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='text-indent:2em;'><span style='outline: 0px;font-size: 16px;font-family: PingFangSC-Light;'>除了以上城市，市辖区户籍人口超过100万的城市，扣除标准为每月1100元；市辖区户籍人口不超过100万的城市，扣除标准为每月800元。</span></p></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;'><section style='outline: 0px;'><section style='margin-bottom: -15px;outline: 0px;display: flex;justify-content: flex-start;'><section style='box-sizing:border-box;outline: 0px;width: 15px;'><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 40.28 53.83" style='display: block;'><path style='fill:none;stroke:#548dd4;stroke-miterlimit:10;stroke-width:6px;' d="M408.52,452.1a51.12,51.12,0,0,1,36.38-50.87" transform="translate(-405.5 -398.36)"></path></svg></section></section><section style='padding-right: 8px;padding-left: 8px;outline: 0px;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'>0</strong><strong data-original-title="" title="" data-num="6" style='outline: 0px;'>6</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;'>赡养老人</strong></span></section></section></section></section></section></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='text-indent: 2em;line-height: 1.75em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>纳税人赡养60周岁（含）以上的父母，或子女均已去世的祖父母、外祖父母，符合独生子女的，每月定额扣除2000元；不属于独生子女的，与其兄弟姐妹分摊每月2000元的扣除标准，且每人每月最多扣除1000元。</span></p></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><section style='margin: 10px auto;outline: 0px;display: flex;justify-content: center;'><section style='outline: 0px;'><section style='margin-bottom: -15px;outline: 0px;display: flex;justify-content: flex-start;'><section style='box-sizing:border-box;outline: 0px;width: 15px;'><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 40.28 53.83" style='display: block;'><path style='fill:none;stroke:#548dd4;stroke-miterlimit:10;stroke-width:6px;' d="M408.52,452.1a51.12,51.12,0,0,1,36.38-50.87" transform="translate(-405.5 -398.36)"></path></svg></section></section><section style='padding-right: 8px;padding-left: 8px;outline: 0px;box-sizing: border-box;'><section style='outline: 0px;border-bottom: 2px solid rgb(84, 141, 212);display: flex;box-sizing: border-box;'><section style='padding: 5px 7px;outline: 0px;font-size: 16px;color: rgb(255, 255, 255);background-color: rgb(140, 183, 246);border-radius: 15px 0px 0px;box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'>0</strong><strong data-original-title="" title="" data-num="7" style='outline: 0px;'>7</strong></span></section><section style='padding: 5px 15px;outline: 0px;font-size: 16px;color: rgb(140, 183, 246);background-color: rgb(242, 245, 255);box-sizing: border-box;'><span style='outline: 0px;font-family: PingFangSC-Light;'><strong data-brushtype="text" style='outline: 0px;'>3岁以下婴幼儿照护</strong></span></section></section></section></section></section></section><section style='text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><br style='outline: 0px;'></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='line-height: 1.75em;text-indent: 2em;'><span style='font-size: 16px;text-shadow: none;font-family: PingFangSC-Light;'>纳税人照护3岁以下婴幼儿子女的支出，按照每名婴幼儿每月1000元的标准定额扣除。扣除方式可以选择由夫妻一方按照标准的100%税前扣除，也可以选择由夫妻双方分别按照标准的50%扣除。</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='outline: 0px;font-size: 16px;'><br></p></section><section data-role="outer" label="edit by 135editor" style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><section style='outline: 0px;'><p style='text-align:center;outline: 0px;line-height: 1.75em;'><span style='font-size: 16px;text-shadow: none;letter-spacing: 2px;font-family: PingFangSC-Light;'>值得注意的是</span></p><p style='text-align:center;outline: 0px;line-height: 1.75em;'><span style='font-size: 16px;text-shadow: none;letter-spacing: 2px;font-family: PingFangSC-Light;'>今年个税办理增加了</span></p><p style='text-align:center;outline: 0px;line-height: 1.75em;'><span style='outline: 0px;background-color: rgb(0, 128, 255);color: rgb(255, 255, 255);font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'>“个人养老金扣除信息管理”功能</span></p><p style='text-align:center;outline: 0px;'><span style='outline: 0px;color: rgb(0, 128, 255);letter-spacing: 1px;font-family: PingFangSC-Light;'>↓↓</span></p><p style='text-align:center;outline: 0px;'><br></p><section style='outline: 0px;color: rgb(62, 62, 62);letter-spacing: 1px;line-height: 1.75;'><section style='outline: 0px; justify-content: flex-start; display: flex; flex-flow: row nowrap;'><section style='max-width: 100% !important;box-sizing:border-box;padding: 20px;outline: 0px;display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(241, 246, 255);'><section style='outline: 0px;text-align: justify;color: rgb(51, 51, 51);'><p style='outline: 0px;line-height: 1.75em;text-indent: 2em;'><span style='color: rgb(34, 34, 34);font-size: 16px;text-shadow: none;letter-spacing: 2px;font-family: PingFangSC-Light;'>个人缴费享受税前扣除优惠时，以个人养老金信息管理服务平台出具的扣除凭证为扣税凭据。计入个人养老金资金账户的投资收益暂不征收个人所得税；个人领取的个人养老金，不并入综合所得，单独按照3%的税率计算缴纳个人所得税。</span></p><p style='outline: 0px;'><br></p><p style='outline: 0px;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;vertical-align: inherit;outline: 0px;display: initial;width: 100%;visibility: visible !important;'></span></p></section></section></section></section><p style='outline: 0px;'><br></p></section><section data-role="title" data-tools="135编辑器" data-id="120391" style='outline: 0px;'><section style='outline: 0px;'><section style='outline: 0px;'><section style='outline: 0px;'><section style='outline: 0px;'><section style='outline: 0px;color: rgb(62, 62, 62);letter-spacing: 1px;line-height: 1.75;'><section style='margin-top: 10px;outline: 0px;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;'><section style='box-sizing:border-box;outline: 0px;display: inline-block;width: auto;vertical-align: top;background-color: rgb(86, 160, 255);min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;'><section style='margin-top: 5px;margin-bottom: 5px;outline: 0px;'><section style='padding-right: 20px;padding-left: 20px;outline: 0px;color: rgb(255, 255, 255);text-align: justify;box-sizing: border-box;'><p style='text-align:center;outline: 0px;'><span style='font-family: PingFangSC-Light;'><strong style='outline: 0px;'>专项附加扣除怎么申报</strong></span></p></section></section></section></section><section style='margin-bottom: -5px;outline: 0px;text-align: center;'><section style='box-sizing:border-box;outline: 0px;display: inline-block;width: 0px;height: 0px;vertical-align: top;overflow: hidden;border-style: solid;border-width: 7px 6px 0px;border-color: rgb(86, 160, 255) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0);'><svg viewBox="0 0 1 1" style='box-sizing:border-box;float: left;line-height: 0;width: 0px;vertical-align: top;'></svg></section></section></section><section style='outline: 0px;text-align: center;'><br style='outline: 0px;'></section></section></section></section></section></section><section style='outline: 0px;color: rgb(62, 62, 62);letter-spacing: 1px;line-height: 1.75;'><section style='outline: 0px; justify-content: flex-start; display: flex; flex-flow: row nowrap;'><section style='max-width: 100% !important;box-sizing:border-box;padding: 20px;outline: 0px;display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(241, 246, 255);'><section style='outline: 0px;text-align: justify;'><section style='outline: 0px;'><p style='outline: 0px;line-height: 2em;'><span style='font-size: 16px;letter-spacing: 2px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'><span style='outline: 0px;color: rgb(0, 128, 255);'>①如果2023年的专项附加扣除信息无变动，只需在2022年基础上确认即可。</span></strong></span></p></section><section style='outline: 0px;'><br style='outline: 0px;'></section><section style='outline: 0px;'><p style='outline: 0px;text-indent: 2em;line-height: 1.75em;'><span style='color: rgb(34, 34, 34);font-size: 16px;text-shadow: none;letter-spacing: 2px;font-family: PingFangSC-Light;'>打开个人所得税App首页，选择了解一下或专项附加扣除填报选择一键带入，再选择扣除年度2023。</span></p></section><section style='outline: 0px;'><br style='outline: 0px;'></section><section style='outline: 0px;'><p style='outline: 0px;text-indent: 2em;line-height: 1.75em;'><span style='color: rgb(34, 34, 34);font-size: 16px;text-shadow: none;letter-spacing: 2px;font-family: PingFangSC-Light;'>用户可以在确认之后在App中点击首页，选择专项附加扣除填报，选择扣除年度2023查看已提交的信息，如有变动可以选择作废或修改。</span></p></section><p style='outline: 0px;'><br></p><p style='text-align:center;outline: 0px;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;vertical-align: inherit;outline: 0px;width: 100%;display: initial;visibility: visible !important;'></span></p><p style='outline: 0px;'><br></p><section style='outline: 0px;'><p style='outline: 0px;line-height: 2em;'><span style='letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'><span style='outline: 0px;color: rgb(0, 128, 255);'>②2023年需要对已填写的信息进行修改。</span></strong></span></p></section><section style='outline: 0px;'><br style='outline: 0px;'></section><section style='outline: 0px;'><p style='outline: 0px;line-height: 2em;text-indent: 2em;'><span style='letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'>想修改2023年赡养老人、子女教育、住房贷款利息的扣除比例等，则需点击待确认之后进入相关修改页面进行修改。</span></p></section><section style='outline: 0px;'><br style='outline: 0px;'></section><section style='outline: 0px;'><p style='outline: 0px;line-height: 2em;'><span style='letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'><span style='outline: 0px;color: rgb(0, 128, 255);'>③2023年需要作废专项附加扣除项目，或者需要新增专项附加扣除项目。</span></strong></span></p></section><p style='outline: 0px;'><br></p><p style='text-align:center;outline: 0px;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;vertical-align: inherit;outline: 0px;width: 100%;display: initial;visibility: visible !important;'></span></p><p draggable="true" style='outline: 0px;'><br></p><section style='outline: 0px;'><p style='outline: 0px;line-height: 1.75em;text-indent: 2em;'><span style='letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'><strong style='outline: 0px;'><span style='outline: 0px;color: rgb(0, 128, 255);'>注意：</span></strong>扣除年度指可享受专项附加扣除的年度，每次只能选择一个年度。对于子女教育支出、赡养老人支出、房贷利息支出等连续多年的扣除需要每年重新填写或确认。</span></p></section><section style='outline: 0px;'><br style='outline: 0px;'></section><section style='outline: 0px;'><p style='outline: 0px;line-height: 1.75em;text-indent: 2em;'><span style='letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'>根据相关规定，次年享受专项附加扣除的内容需于每年12月进行确认。纳税人未及时确认的，扣缴义务人于次年1月起暂停扣除，待纳税人确认后再行办理专项附加扣除。若未及时确认，前期已填报的扣除信息将自动视同有效并延长至次年。也就是说，<strong style='outline: 0px;'><span style='outline: 0px;color: rgb(0, 128, 255);'>未及时填报当年度个税专项附加扣除信息将会直接顺延至次年。</span></strong></span></p></section></section></section></section></section><section style='outline: 0px;'><p style='outline: 0px;'><br></p></section></section><section style='outline: 0px; color: rgb(34, 34, 34); letter-spacing: 0.310857px; text-align: center; line-height: 1.75em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;'><p style='line-height:1.75em;'><span style='outline: 0px;letter-spacing: 2px;font-size: 16px;font-family: PingFangSC-Light;'>转发提醒身边的朋友</span></p></section><section style='margin-right: 8px; margin-left: 8px; text-indent: 0em; outline: 0px; color: rgb(34, 34, 34); letter-spacing: 2px; line-height: 1.6em; font-family: 微软雅黑;'><p style='outline: 0px;'><font size="2"><br></font></p></section><section><span style='letter-spacing: 2px;'><font size="2">来源：成都商报、红星新闻</font></span></section></section></div><p></p> 此政策专门给特殊人群制定的，基层默默无闻劳动人民没有相关， 请收下我的膝盖 连交个税的门槛都没达到，这些政策和我有啥关系？ 噢，今年交不到了！ 太专业了，搞不懂 虽然我看不懂，但我知道和我没太大关系 都没交税没有退的 拖大腿的跟我有半毛钱关系哦 问题是工资达不到交税标准 达不到标准的我怎么办 是不是该补贴点 多的退，少的却不补
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