@渭南人，你知道吗？2021年个人所得税专项附加扣除，开始确认！
<div class="wx_rich_media_content" id="jsWxContainer"><p data-mpa-powered-by="yiban.io"><br></p><p><br></p><p><span style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; color: rgb(136, 136, 136);"></span></p><section mpa-from-tpl="t" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template="t" mpa-from-tpl="t"><section data-mpa-template-id="1455" data-mpa-color="#ffffff" data-mpa-category="body" mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section data-role="outer" label="Powered by 135editor.com"><section style="margin-top: -8px;"><section style="width: 30px;"><span class="wxart_image" wx-style="display:inline-block;box-sizing: border-box;display: block;width: 30px;visibility: visible !important;"></span></section></section><section style="margin-top: -1px;margin-bottom: 10px;padding: 1em;border-top-right-radius: 10px;border-width: 1px;border-style: solid;border-color: rgb(104, 149, 194);"><section data-autoskip="1" style="padding-top: 10px; padding-bottom: 10px; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(104, 149, 194);"><p style="text-align: center;line-height: 2em;"><strong><span style="font-size: 17px;color: rgb(217, 33, 66);">个人所得税</span></strong></p><p style="text-align: center;line-height: 2em;"><strong><span style="font-size: 17px;color: rgb(217, 33, 66);">专项附加扣除信息确认开始啦！</span><span style="font-size: 17px;color: rgb(0, 0, 0);"></span></strong></p><p style="text-align: center;line-height: 2em;"><strong><span style="font-size: 17px;color: rgb(217, 33, 66);">为什么要进行信息确认？<br></span></strong></p><p style="text-align: center;line-height: 2em;"><strong><span style="font-size: 17px;color: rgb(217, 33, 66);">手机APP端、<strong style="color: rgb(104, 149, 194);font-size: 14px;"><span style="font-size: 17px;color: rgb(217, 33, 66);">电脑网页端</span></strong>怎样操作？</span></strong></p><p style="text-align: center;line-height: 2em;"><strong><span style="font-size: 17px;color: rgb(217, 33, 66);">专项附加扣除信息填报需注意什么？<br></span></strong></p><p style="text-align: center;line-height: 2em;"><strong><span style="font-size: 17px;color: rgb(0, 0, 0);">一起往下看↓↓↓</span></strong><span style="font-size: 17px;color: rgb(0, 0, 0);"></span></p></section></section></section></section></section></section></section></section></section></section></section><section data-role="outer" label="Powered by 135editor.com"><section data-tools="135编辑器" data-id="95428"><section hm_fix="344:479" style="text-align: center;"><section style="margin-right: auto;margin-left: auto;width: 30px;"><span class="wxart_image" wx-style="display:inline-block;box-sizing: border-box;display: block;width: 30px;visibility: visible !important;"></span></section></section></section></section><section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><section><section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><p style="text-align: center;"><strong><span style="color: rgb(217, 33, 66);">一、为什么要进行信息确认？</span></strong></p></section></section></section></section></section></section></section></section></section><p style="text-align: center;"><br></p></section></section></section></section><section data-mpa-template="t" mpa-from-tpl="t" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section style="text-indent: 2em;">依据<span style="-webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer;">《国家税务总局关于发布<个人所得税专项附加扣除操作办法（试行）>的公告》</span>（国家税务总局公告2018年第60号）规定，纳税人<strong>在2020年12月31日前，需对2021年的专项附加扣除进行确认</strong>。</section><section><br></section><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>01</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="letter-spacing: 1px;"><strong><span style="font-size: 17px;">这几种情况需要修改</span></strong></span></p></section></section></section></section></section></section></section></section><section><br></section><section style="text-indent: 2em;"><span style="font-size: 20px;"><strong>①</strong></span>想修改2021年赡养老人、子女教育、住房贷款利息的扣除比例；</section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 20px;"><strong>②</strong></span>有老人在2020年去世，2021年不能再申请赡养老人专项附加扣除；</section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 20px;"><strong>③</strong></span>夫妻一方不再申请住房贷款利息专项附加扣除，在2021年由另一方申报；</section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 20px;"><strong>④</strong></span>房租和房贷需要替换扣除的情况，即：2021年不再申报住房租金，改为申报住房贷款利息，或2021年不再申报住房贷款利息，改为申报住房租金。</section><section style="text-indent: 2em;"><br></section></section></section></section></section></section></section><section data-mpa-template="t" mpa-from-tpl="t" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section data-mid="" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><section data-role="outer" label="Powered by 135editor.com"><section data-tools="135编辑器" data-id="95401"><section style="text-align: center;"><section data-width="80%" style="margin-right: auto;margin-left: auto;width: 541.594px;"><span class="wxart_image" wx-style="display:inline-block;box-sizing: border-box;display: block;width: 541.594px;visibility: visible !important;"></span></section></section></section><section data-role="paragraph"><p><br></p></section></section></section><section data-mid="" mpa-from-tpl="t"><section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><section><section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><p style="text-align: center;"><strong><span style="color: rgb(217, 33, 66);">二、个税APP端 | 确认操作步骤</span></strong></p></section></section></section></section></section></section></section></section></section><section data-mid="" mpa-from-tpl="t"><br></section></section></section></section></section><section data-mpa-template="t" mpa-from-tpl="t" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>01</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="letter-spacing: 1px;"><strong><span style="font-size: 17px;text-align: center;">2021年的专项附加扣除信息无变动，只需在2020年基础上确认即可</span></strong></span></p></section></section></section></section></section></section></section></section><p><br></p><p style="text-indent: 2em;"><span style="font-size: 20px;"><strong>①</strong></span> 打开个人所得税APP-首页-“专项附加扣除填报”-选择“扣除年度”——“一键带入”；如下图1、图2：</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><p style="text-indent: 2em;"><strong><span style="font-size: 20px;">②</span></strong> 依据提示“将带入2020年度信息，请确认是否继续？”或者“您在2021年度已存在专项附加扣除信息，如果继续确认，将覆盖已存在的专项附加扣除信息！”，确认后点击“确定”；如下图3、图4：</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><p style="text-indent: 2em;"><strong><span style="font-size: 20px;">③</span></strong> 打开“待确认”状态的专项附加扣除，核对信息；如有修改，可以点击“修改”，信息确认后点击“一键确认”。如下图5、图6：</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><p style="text-indent: 2em;"><strong>注意</strong>：如有“已失效”状态的信息，则需先删除之后才能点击“一键确认”。</p><section><br></section><p style="text-indent: 2em;"><span style="font-size: 20px;"><strong>④</strong></span> 点击“一键确认”后，信息则提交成功。不需要重复确认，否则之前确认的信息会显示已作废，系统会以最新确认的信息为准。如下图7、图8：</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><section><br></section><p style="text-indent: 2em;">用户可以在确认之后在APP中点击首页-专项附加扣除信息查询-选择扣除年度“2021”-查看已提交的信息，如有变动可以选择作废或修改。</p><p><br></p><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>02</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="font-size: 17px;letter-spacing: 1px;"><strong><span style="text-align: center;">2021年需对已填写的信息进行修改</span></strong></span></p></section></section></section></section></section></section></section></section><section><br></section><section style="text-indent: 2em;">如：需要修改申报方式、扣除比例、相关信息等，则需点击“待确认”之后进入相关修改页面进行修改。注：此方式只能修改部分信息。</section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;">如：需要修改基本信息：先进入2020年的信息页面，修改后再重新确认。在APP中点击首页-专项附加扣除信息查询-选择年份2020年，修改之后再确认2021年的信息。</section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><strong>举例：用户需修改赡养老人的分摊比例</strong>。</section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;">点击“待确认”状态的赡养老人信息，点击“修改”-“修改分摊方式”，修改成功后返回“待确认”界面，再点击“一键确认”。</section><section style="text-indent: 0em;"> </section><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>03</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="letter-spacing: 1px;"><strong><span style="font-size: 17px;text-align: center;">2021年需要作废专项附加扣除项目</span></strong></span></p></section></section></section></section></section></section></section></section><p><br></p><p style="text-indent: 2em;">比如2021年不再申请赡养老人专项附加扣除。</p><p style="text-indent: 2em;"><br></p><p style="text-indent: 2em;">点击“待确认”状态的赡养老人信息，点击“删除”，再点击“一键确认”。如下图9、图10：</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><section><br></section><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>04</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="letter-spacing: 1px;"><strong><span style="font-size: 17px;text-align: center;">2021年需要新增专项附加扣除项目</span></strong></span></p></section></section></section></section></section></section></section></section><p><br></p><p style="text-indent: 2em;">比如2021年新增子女教育扣除，需要申报填写。</p><p style="text-indent: 2em;"><br></p><p style="text-indent: 2em;">先按情形（1）步骤确认之前申报的其他不需修改的专项附加扣除信息后，点击APP首页-专项附加扣除填报。如下图11、图12：</p><section><br></section><p><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></p><section><br></section><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>05</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="text-align: center;">2</span><span style="letter-spacing: 1px;"><strong><span style="font-size: 17px;text-align: center;">021年首次填写专项附加扣除</span></strong></span></p></section></section></section></section></section></section></section></section><section><br></section><p style="text-indent: 2em;">直接选择首页的“专项附加扣除填报”。如上图11、图12。</p></section></section></section></section></section></section><p style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; text-align: center;"><br></p><section data-role="outer" label="Powered by 135editor.com" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section data-tools="135编辑器" data-id="95401"><section style="text-align: center;"><section data-width="80%" style="margin-right: auto;margin-left: auto;width: 541.594px;"><span class="wxart_image" wx-style="display:inline-block;box-sizing: border-box;display: block;width: 541.594px;visibility: visible !important;"></span></section></section></section><section data-role="paragraph"><p><br></p></section></section><section style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><section><section><section powered-by="xiumi.us"><section><section powered-by="xiumi.us"><p style="text-align: center;"><span style="color: rgb(217, 33, 66);"><strong>三、电脑网页端 | 确认操作步骤</strong></span></p></section></section></section></section></section></section></section></section></section><section data-mpa-template="t" mpa-from-tpl="t" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section data-mid="" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><br></section></section></section></section></section><section data-mpa-template="t" mpa-from-tpl="t" style="font-family: -apple-system-font, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px;"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section mpa-from-tpl="t"><section><span class="wxart_image" wx-style="display:inline-block;border-width: 0px;border-style: initial;border-color: initial;float: left;width: 677px;box-sizing: border-box !important;visibility: visible !important;top: 0px;left: 0px;margin: 0px;right: 0px;bottom: 0px;"></span><br></section><section style="text-align: center;"><span style="font-size: 16px;color: rgb(136, 136, 136);">▲点击图片进入网页端：自然人电子税务局</span></section><section><br></section><p style="text-indent: 2em;"><strong><span style="font-size: 20px;">① </span></strong>如您 2020 年已填报过专项附加扣除信息，并需要在 2021年继续享受,请及时关注相关信息是否发生变化（首页【专项附加扣除填报】一【扣除年度】选择“2021”一“快捷填报”栏【一键带入】）；如有变化，请及时修改。</p><p style="text-indent: 2em;"><br></p><p style="text-indent: 2em;"><span style="font-size: 20px;"><strong>②</strong></span> 如您未曾填报过专项附加扣除信息，但 2021年有符合条件的专项附加扣除可以享受，您可点击首页【专项附加扣除填报】一【扣除年度】选择“2021”点击相应扣除项目进行填报。</p><p style="text-align: center;"><br></p><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>01</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="letter-spacing: 1px;"><strong><span style="font-size: 17px;text-align: center;">2021年的专项附加扣除信息无变动，只需在2020年基础上确认即可</span></strong></span></p></section></section></section></section></section></section></section></section><section><br></section><p><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></p><p><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></p><section><br></section><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>02</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="font-size: 17px;letter-spacing: 1px;"><strong><span style="text-align: center;">2021年需对已填写的信息进行修改</span></strong></span></p></section></section></section></section></section></section></section></section><p><br></p><p style="text-indent: 2em;">如：需要修改申报方式、扣除比例、相关信息等，则需点击“查看”之后进入相关修改页面进行修改；如需修改基本信息，可先进入2020年的信息页面修改后再重新确认。</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><p><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></p><p><br></p><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>03</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="font-size: 17px;letter-spacing: 1px;"><strong><span style="text-align: center;">2021年需要作废专项附加扣除项目</span></strong></span></p></section></section></section></section></section></section></section></section><p><br></p><p style="text-indent: 2em;">比如2021年不再申请赡养老人专项附加扣除。</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><section><br></section><p style="text-indent: 2em;">点击“删除”后，一键确认即可。<br></p><p><br></p><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>04</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="letter-spacing: 1px;"><strong><span style="text-align: center;font-size: 17px;">2021年需要新增专项附加扣除项目</span></strong></span></p></section></section></section></section></section></section></section></section><p style="text-indent: 2em;"><br></p><p style="text-indent: 2em;">比如2021年新增子女教育扣除，需要申报填写。</p><p style="text-indent: 2em;"><br></p><p style="text-indent: 2em;">先按情形（1）步骤确认之前申报的其他不需修改的专项附加扣除信息后，选择扣除年度，点击相应的扣除项目进行填报。</p><section><br></section><p><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></p><section><br></section><p style="text-indent: 2em;"><strong>注意</strong>：如有“已失效”状态的信息，则需先删除之后才能点击“一键确认”。</p><section><br></section><section><span class="wxart_image" wx-style="display:inline-block;width: 677px;box-sizing: border-box !important;visibility: visible !important;"></span></section><p> </p><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 25px; margin-bottom: 25px; justify-content: flex-start;"><section style="padding-right: 10px;padding-left: 10px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="margin-top: -8px;margin-bottom: -8px;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: stretch;z-index: 1;"><section powered-by="xiumi.us" style="text-align: center;"><section style="padding: 3px;display: inline-block;width: auto;vertical-align: top;min-width: 10%;height: auto;box-shadow: rgba(0, 0, 0, 0.26) 0px 0px 8px;border-width: 0px;border-radius: 100%;border-style: solid;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us"><section style="display: inline-block;width: 45px;height: 45px;vertical-align: top;overflow: hidden;border-width: 0px;border-radius: 100px;border-style: none;border-color: rgb(62, 62, 62);box-shadow: rgb(192, 190, 190) 0px 0px 0px inset;"><section powered-by="xiumi.us" style="margin-top: 4px;"><section style="color: rgb(95, 156, 239);font-size: 24px;letter-spacing: 0px;line-height: 1.6;text-shadow: rgb(255, 255, 255) 1px -1px, rgb(255, 255, 255) 1px 1px, rgb(255, 255, 255) -1px 1px, rgb(255, 255, 255) -1px -1px, rgb(255, 255, 255) 1px 0px, rgb(255, 255, 255) 0px 1px, rgb(255, 255, 255) -1px 0px, rgb(255, 255, 255) 0px -1px;font-family: Optima-Regular, PingFangTC-light;"><p><strong>05</strong></p></section></section></section></section></section></section></section><section style="margin-left: -8px;padding-right: 10px;padding-left: 15px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: stretch;height: auto;background-color: rgb(95, 156, 239);border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 8px;overflow: hidden;border-bottom: 0px none rgb(62, 62, 62);border-bottom-right-radius: 8px;"><section powered-by="xiumi.us" style="margin-top: 5px;"><section style="text-align: justify;color: rgb(255, 255, 255);"><p><span style="text-align: center;font-size: 17px;letter-spacing: 1px;"><strong>2021年首次填写专项附加扣除</strong></span></p></section></section></section></section></section></section></section></section><p><br></p><p style="text-indent: 2em;">直接选择扣除年度，点击相应的扣除项目填报即可。</p><p style="text-indent: 2em;"><br></p><section data-role="outer" label="Powered by 135editor.com"><section data-tools="135编辑器" data-id="95401"><section style="text-align: center;"><section data-width="80%" style="margin-right: auto;margin-left: auto;width: 541.594px;"><span class="wxart_image" wx-style="display:inline-block;box-sizing: border-box;display: block;width: 541.594px;visibility: visible !important;"></span></section></section></section></section><section><br></section><section style="font-size: 16px;"><section powered-by="xiumi.us" style="margin-top: 10px;margin-bottom: 10px;"><section style="padding: 5px;display: inline-block;width: 677px;vertical-align: top;border-style: solid;border-width: 4px;border-radius: 8px;border-color: rgb(203, 195, 195);overflow: hidden;box-shadow: rgb(0, 0, 0) 0px 0px 0px;"><section powered-by="xiumi.us"><section style="display: flex;flex-flow: row nowrap;"><section style="display: inline-block;vertical-align: bottom;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-end;z-index: 1;"><section><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin-left: -40px;padding: 10px 10px 5px 45px;display: inline-block;width: auto;flex: 100 100 0%;vertical-align: top;align-self: flex-start;height: auto;background-color: rgb(240, 138, 121);border-width: 0px;border-radius: 6px;border-style: none;border-color: rgb(62, 62, 62);overflow: hidden;"><section powered-by="xiumi.us" style="text-align: center;color: rgb(255, 255, 255);font-size: 14px;"><p><span style="font-size: 17px;letter-spacing: 1px;"><strong>四、专项附加扣除信息填报易错“九提醒”</strong></span></p></section></section></section></section><section style="line-height: 1.75em;"><section powered-by="xiumi.us" style="padding: 10px 5px;display: inline-block;width: 659px;vertical-align: top;"><section powered-by="xiumi.us"><section style="font-size: 15px;color: rgb(97, 97, 97);"><p><br></p><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒一</strong>：同一子女的子女教育扣除项目，父母双方的扣除比例应符合政策规定标准。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人的子女接受全日制学历教育的相关支出，按照每个子女每月1000元的标准定额扣除，父母可以选择由其中一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除。<strong>提醒内容</strong>：您需要与共同扣除人进行沟通，确认双方填报的子女教育（同一子女）扣除比例之和不超过100%。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒二</strong>：夫妻双方非婚前分别购买的住房，只能选择一方扣除住房贷款利息。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生的首套住房贷款利息支出，在实际发生贷款利息的年度，按照每月1000元的标准定额扣除。经夫妻双方约定，可以选择由其中一方扣除。夫妻双方婚前分别购买住房发生的首套住房贷款，其贷款利息支出，婚后可以选择其中一套购买的住房，由购买方按扣除标准的100%扣除，也可以由夫妻双方对各自购买的住房分别按扣除标准的50%扣除。<strong>提醒内容</strong>：提醒纳税人确认其住房是否为夫妻双方婚前分别购买，如果属于婚后购买的，只能选择一方扣除；如果属于婚前分别购买的，需与配偶沟通确认扣除方式。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒三</strong>：纳税人填报的赡养老人项目，共同扣除人的合计扣除金额要符合标准。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人为非独生子女的，由其与兄弟姐妹分摊每月2000元的扣除额度，每人分摊的额度不能超过每月1000元。可以由赡养人均摊或约定分摊，也可以由被赡养人指定分摊。约定分摊或者指定分摊的须签订书面分摊协议，指定分摊优于约定分摊。<strong>提醒内容</strong>：提醒纳税人与共同扣除人进行沟通，确认各自填报的赡养老人扣除金额之和不超过2000元，且每人分摊额度不超过每月1000元。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒四</strong>：同一专项附加扣除项目，纳税人只能选择一处扣缴义务人扣除。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人同时从两处以上取得工资、薪金所得，并由扣缴义务人办理专项附加扣除的，对同一专项附加扣除项目，一个纳税年度内，纳税人只能选择其中一处扣除。<strong>提醒内容</strong>：提醒纳税人检查是否存在同一项目多处扣除的情况，如果存在应当及时作废多余的扣除项目。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒五</strong>：纳税人与其配偶主要工作城市相同的，只能由一方扣除住房租金。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人在主要工作城市没有自有住房而发生的住房租金支出，可以按照规定标准定额扣除。住房租金支出由签订租赁住房合同的承租人扣除。夫妻双方主要工作城市相同的，只能由一方扣除住房租金支出。<strong>提醒内容</strong>：提醒纳税人与配偶进行沟通，如果主要工作城市相同，确认没有同时扣除住房租金支出。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒六</strong>：纳税人与其配偶不能同时扣除住房租金和住房贷款利息支出。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人及其配偶在一个纳税年度内不能同时分别享受住房贷款利息和住房租金专项附加扣除。<strong>提醒内容</strong>：提醒纳税人与配偶进行沟通，商定各自享受的扣除项目和扣除方式，确认没有同时扣除住房租金和住房贷款利息支出。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒七</strong>：纳税人应当确保填报子女、配偶、赡养老人身份信息准确。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人对提交信息的真实性、准确性、完整性负责，专项附加扣除信息发生变化的，纳税人应当及时向扣缴义务人或税务机关提供相关信息。<strong>提醒内容</strong>：提醒纳税人检查填报的子女、配偶、赡养老人身份信息是否与其身份证件上记录的信息保持一致。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒八</strong>：纳税人填报职业资格继续教育的，应当在取得相关证书的当年享受扣除。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出，在取得相关证书的当年，按照3600元定额扣除。<strong>提醒内容</strong>：提醒纳税人填报技能人员、专业技术人员职业资格继续教育扣除的，应当为取得相关证书的当年，并检查填报证书名称、证书编号、发证机关、发证（批准）时间等信息是否与证书保持一致。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>提醒九</strong>：纳税人填报学历继续教育的，应当为中国境内接受的学历（学位）继续教育。</span></section><section style="text-indent: 2em;"><br></section><section style="text-indent: 2em;"><span style="font-size: 17px;letter-spacing: 1px;"><strong>相关政策</strong>：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。<strong>提醒内容</strong>：提醒纳税人接受继续教育类型应当为国家承认的学历（学位）教育，比如自学考试、成人高考、同等学历申请学位、网络大学等可享受学历继续教育专项附加扣除。</span></section></section></section></section></section></section></section></section><section><br></section><section style="text-align: center;"><span style="text-align: start; letter-spacing: 0.544px; color: rgb(136, 136, 136);">来源：中国税务报微信</span></section><section style="text-align: center;"><img src="http://www.yewn.cn/data/attachment/forum/202012/01/144251wprpyr9lym5rpc7r.png"></section></section></section></section></section></section></section></div> 我还达不到一起来了解了解
了解了，抽空按&步骤操作
页:
[1]