@渭南上班族！事关你明年的工资！12月31日前一定要做这件事！
<div class="wx_rich_media_content" id="jsWxContainer"><section data-role="outer" label="Powered by 135editor.com"><p style='font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; text-align: center; line-height: 2em; letter-spacing: 1px;'><br></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'>2020年已经被按下快捷键，即将结束</span><br></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='color:#595959;font-family:arial, helvetica, sans-serif;'><span style='font-size: 15px;'>相信大家都非常期待新的一年</span></span></p><p style='text-align: center;line-height: 2em;letter-spacing: 1px;'><span style='color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;font-size: 15px;'>但全体打工人注意啦！</span></p><p style='text-align: center;line-height: 2em;letter-spacing: 1px;'><span style='color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;font-size: 15px;'>有件事你这月底前要抓紧确认！</span></p><section style='text-align: center;line-height: 2em;letter-spacing: 1px;margin-bottom: 20px;'><span style='color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;font-size: 15px;'>事关你明年的工资</span></section><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'><span class="wxart_image" wx-style='display:inline-block;width: 126px;height: 126px;'></span></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='color: rgb(89, 89, 89);'><strong><span style='font-size: 15px; font-family: arial, helvetica, sans-serif;'>2021年个人所得税专项附加扣除</span></strong></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'>已经开始确认啦</span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'>纳税人在<span style='color: rgb(192, 0, 0);'><strong>2020年12月31日前</strong></span></span></p><p style='text-align: center;line-height: 2em;letter-spacing: 1px;margin-bottom: 10px;'><span style='color: #C00000;'><strong><span style='font-size: 15px;font-family: arial, helvetica, sans-serif;'>需对2021年的专项附加扣除进行确认</span></strong></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;max-inline-size: 100%;height: 125px;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);background-color: rgb(255, 255, 255);width: 125px;font-family: 微软雅黑, Arial, sans-serif;outline: none 0px !important;'></span></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'>另外，从<strong>2021年1月1日</strong>起</span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='color: #C00000;'><strong><span style='font-size: 15px;font-family: arial, helvetica, sans-serif;'>两类纳税人个人所得税</span></strong></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span style='color: #C00000;'><strong><span style='font-size: 15px;font-family: arial, helvetica, sans-serif;'>预扣预缴方法将得到优化</span></strong></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;margin-bottom: 10px;'><span style='font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;'>小编这就带你了解个清清楚楚，明明白白！</span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><span class="wxart_image" wx-style='display:inline-block;box-sizing:border-box;width: 146px;height: 117px;'></span></p><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><br></p><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="233:300">什么是个税专项附加扣除</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><section style='line-height: 2em;letter-spacing: 1px;margin-top: 20px;margin-bottom: 25px;'><span style='color: rgb(89, 89, 89); font-size: 15px; caret-color: red; font-family: arial, helvetica, sans-serif;'>2019年1月，新个税法全面实施。新个税法在提高基本减除费用的基础上，新设<strong>子女教育、继续教育、大病医疗、住房贷款利息、住房租金</strong>等 6 项个税专项附加扣除。纳税人可以登录个人所得税App进行修改、确认。</span><span style='color: rgb(89, 89, 89);font-size: 15px;caret-color: red;font-family: arial, helvetica, sans-serif;'></span></section><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="280:338">2021年度专项附加扣除开始确认</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 2em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>专项附加扣除的信息</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 2em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>需要纳税人每年提交一次哦</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 2em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>2021年需享受专项附加扣除的纳税人</span></strong></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; cursor: text; color: rgb(0, 0, 0); line-height: 2em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>要在今年12月对信息进行确认或修改</span></strong></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>若用户未及时确认</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>则系统于2021年1月起<strong>暂停该用户所享受的扣除</strong></span></p><section style='text-align: center; margin-top: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; margin-bottom: 15px; box-sizing: border-box !important;'><strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>直至确认后重新享受专项附加扣除优惠</span></strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'></span></section><section data-role="paragraph"><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>温馨提醒</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>即使信息没有变化</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>建议大家最好还是核对下</span></p><section style='text-align: center; margin-top: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; margin-bottom: 10px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>自己的信息是否填写正确</span></section><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;overflow-wrap: break-word !important;width: 138px !important;visibility: visible !important;'></span></p></section><section data-role="paragraph"><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><p style='text-align: center; margin-top: 15px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>接下来小编就展开说说</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>不同情况下</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>大家可参考的不同办理流程</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>别再拖延啦</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>快参考文章步骤尽快确认！</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing:border-box;width: 129px;height: 129px;'></span></span></p></section><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="239:311">情况一：21年专项附加扣除无变动</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><p><br></p></section><section data-role="paragraph"><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>具体操作流程如下：</span></strong></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>① 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：</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>② 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：</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>③ 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：</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>注意：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”。</span></strong></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>④ 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：</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 544px;overflow-wrap: break-word !important;visibility: visible !important;'></span><br style='max-width: 100%; box-sizing: border-box !important;'></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>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。</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><section data-role="paragraph"><p><br></p></section><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="173:322">情况二：21年需要修改已填写信息</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><p><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; background-color: rgb(24, 112, 190); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>如需要修改申报方式、扣除比例、相关信息等：</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>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。</span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; background-color: rgb(24, 112, 190); box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(255, 255, 255); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>如需要修改基本信息：</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>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。</span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; font-size: 16px; cursor: text; color: rgb(0, 0, 0); line-height: 2em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;z-index: -1;cursor: pointer;color: rgb(51, 51, 51);font-size: 17px;overflow-wrap: break-word !important;outline: none 0px !important;visibility: visible !important;width: auto !important;'></span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; font-size: 16px; cursor: text; color: rgb(0, 0, 0); line-height: 2em; letter-spacing: 1px; font-family: 微软雅黑, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; color: rgb(89, 89, 89); font-size: 12px; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>图源：摄图网（ID：501129160）</span></p><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><p style='max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><br></p></section><section data-tools="135编辑器" data-id="100781" style='max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><section style='margin: 10px auto; max-width: 100%; text-align: center; box-sizing: border-box !important;'><section data-width="10%" style='box-sizing: border-box; max-width: 100%; width: 10%; height: 6px; background: rgb(24, 112, 190); overflow: hidden;'><br style='max-width: 100%; box-sizing: border-box !important;'></section><section style='margin-top: -7px; padding-top: 6px; padding-right: 8px; padding-bottom: 8px; max-width: 100%; box-sizing: border-box; border-width: 2px 1px; border-style: solid; border-color: rgb(24, 112, 190);'><section data-autoskip="1" style='padding: 1em; max-width: 100%; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(24, 112, 190); background: rgb(246, 249, 253); box-sizing: border-box !important;'><p style='margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>例如：需修改赡养老人的分摊比例。<br style='max-width: 100%; box-sizing: border-box !important;'>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”。</span></p></section></section><section style='max-width: 100%; display: flex; justify-content: flex-end; align-items: flex-start; box-sizing: border-box !important;'><section style='box-sizing: border-box; margin-top: -10px; max-width: 100%; width: 10px; height: 10px; background: rgb(24, 112, 190); overflow: hidden;'><br style='max-width: 100%; box-sizing: border-box !important;'></section></section></section></section><p><br></p><section data-tools="135编辑器" data-id="100788" style='max-inline-size: 100%;border-width: 0px;border-style: none;border-color: initial;z-index: 0;box-sizing: border-box !important;outline: none 0px !important;'><section style='max-inline-size: 100%;margin: 10px auto;text-align: center;box-sizing: border-box !important;outline: none 0px !important;'><section style='max-inline-size: 100%;display: inline-block;box-sizing: border-box !important;outline: none 0px !important;'><section style='box-sizing: border-box;max-inline-size: 100%;caret-color: red;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);outline: none 0px !important;'><br></section><section style='max-inline-size: 100%;margin-top: -7px;display: flex;justify-content: center;align-self: flex-start;box-sizing: border-box !important;outline: none 0px !important;'><section style='box-sizing: border-box;max-inline-size: 100%;margin-right: 4px;margin-bottom: 3px;caret-color: red;width: 1px;background: rgb(101, 160, 212);flex-shrink: 0;outline: none 0px !important;'><section style='box-sizing: border-box;max-inline-size: 100%;caret-color: red;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;outline: none 0px !important;'><section style='max-inline-size: 100%;caret-color: red;height: 1px;overflow: hidden;box-sizing: border-box !important;outline: none 0px !important;'><br></section></section></section><section style='max-inline-size: 100%;box-sizing: border-box !important;outline: none 0px !important;'><section data-width="100%" style='box-sizing: border-box;max-inline-size: 100%;margin-left: -4px;caret-color: red;width: 100%;height: 1px;background: rgb(24, 112, 190);overflow: hidden;outline: none 0px !important;'><br></section><section style='max-inline-size: 100%;caret-color: red;display: flex;justify-content: flex-end;align-items: flex-start;box-sizing: border-box !important;outline: none 0px !important;'><section style='box-sizing: border-box;max-inline-size: 100%;margin-right: 4px;caret-color: red;width: 1px;height: 4px;background: rgb(24, 112, 190);overflow: hidden;outline: none 0px !important;'><br></section></section><section style='max-inline-size: 100%;padding-right: 4px;padding-bottom: 4px;background: rgb(24, 112, 190);box-sizing: border-box !important;outline: none 0px !important;'><section style='max-inline-size: 100%;border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box !important;outline: none 0px !important;'><section data-brushtype="text" hm_fix="232:301" style='max-inline-size: 100%;padding: 4px 1.5em 8px;cursor: text;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;outline: none 0px !important;'>情况三：21年需要作废</section><section data-brushtype="text" hm_fix="232:301" style='max-inline-size: 100%;padding: 4px 1.5em 8px;cursor: text;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;outline: none 0px !important;'>专项附加扣除项目</section></section></section></section></section><section style='max-inline-size: 100%;margin-top: -4px;margin-right: 4px;caret-color: red;height: 1px;background: rgb(132, 175, 216);overflow: hidden;transform: rotate(0deg);box-sizing: border-box !important;outline: none 0px !important;'><br></section></section></section></section><p style='max-inline-size: 100%;min-height: 1em;cursor: text;box-sizing: border-box !important;outline: none 0px !important;'><br></p><p style='text-align: justify; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><wx-view style='max-inline-size: 100%; max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><wx-view style='max-inline-size: 100%; max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>例如2021年不再申报赡养老人专项附加扣除。</span></wx-view></wx-view><wx-view style='max-inline-size: 100%; max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><wx-view style='max-inline-size: 100%; max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'> </span></wx-view></wx-view></p><p style='text-align: justify; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><wx-view style='max-inline-size: 100%; max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><wx-view style='max-inline-size: 100%; max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>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：</span></wx-view></wx-view></p><p style='text-align: justify; max-inline-size: 100%; min-height: 1em; cursor: text; max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><br></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;max-inline-size: 100%;width: 100%;outline: none 0px !important;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;box-sizing: border-box !important;outline: none 0px !important;'><br></p><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="180:317">情况四：21年需要新增</section><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="180:317">专项附加扣除项目</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><p><br></p><section data-role="paragraph" style='max-width: 100%; box-sizing: border-box !important;'><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>填报前，要准备哪些信息？</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'></span></p></section><section data-tools="135编辑器" data-id="101145" style='max-width: 100%; box-sizing: border-box !important;'><section style='margin: 10px auto; max-width: 100%; text-align: center; box-sizing: border-box !important;'><section data-width="100%" style='box-sizing: border-box; max-width: 100%; overflow-y: auto; height: 219px; width: 100%; display: inline-block;'><section style='padding: 1em; max-width: 100%; background: rgb(247, 247, 247); box-sizing: border-box !important;'><section data-autoskip="1" style='max-width: 100%; box-sizing: border-box; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px;'><p style='margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p></section><section data-autoskip="1" style='margin-top: 7px; max-width: 100%; box-sizing: border-box; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px;'><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p></section></section></section></section></section><section data-role="paragraph" style='max-width: 100%; box-sizing: border-box !important;'><p style='text-align: center; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(89, 89, 89); font-size: 12px; letter-spacing: 1px; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>（上下滑动查看）</span></p></section><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>比如2021年新增子女教育扣除</span></strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>，需要申报填写。</span></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>先确认之前申报的其他专项附加扣除信息后，点击APP首页-专项附加扣除填报。</span></p><p style='text-align: center; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;letter-spacing: 0.544px;text-align: justify;background-color: rgb(255, 255, 255);width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: center; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: center; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="237:287">情况五：21年首次填写</section><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="237:287">专项附加扣除</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><p><br></p><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.544px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important;'><wx-view style='max-width: 100%; box-sizing: border-box !important;'><wx-view style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>直接选择首页的“专项附加扣除填报”进行申报。如上图11、图12。</span></wx-view></wx-view></p><p style='text-align: center; max-width: 100%; min-height: 1em; box-sizing: border-box !important;'><br></p></section><p style='margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>如手机操作不便，也可登陆网页版进行填写和申报哦。</span></strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'></span></p><p style='margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>官网：https://etax.chinatax.gov.cn/</span></p><p style='margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>申报情况和上面的差别不大，点击<strong>【专项附加扣除填报】</strong>并选择对应情形填报即可。</span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><section data-tools="135编辑器" data-id="100788"><section style='margin: 10px auto;text-align: center;'><section style='display: inline-block;'><section style='box-sizing: border-box;width: 7px;height: 7px;background: rgb(24, 112, 190);overflow: hidden;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section><section style='display: flex;justify-content: center;align-self: flex-start;margin-top: -7px;'><section style='box-sizing:border-box;width:1px;background:#65a0d4;flex-shrink: 0;margin-right: 4px;margin-bottom: 3px;'><section style='box-sizing: border-box;width: 1px;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;height: 0px;overflow: hidden;'><section style='height: 1px;overflow: hidden;'><br></section></section></section><section><section style='box-sizing: border-box;width: 100%;height: 1px;background: rgb(24, 112, 190);margin-left: -4px;overflow: hidden;' data-width="100%"><br></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 1px;height: 4px;background: rgb(24, 112, 190);margin-right: 4px;overflow: hidden;'><br></section></section><section style='padding-right: 4px;padding-bottom: 4px;background: #1870be;'><section style='border-right: 1px solid rgb(255, 255, 255);box-sizing: border-box;'><section data-brushtype="text" style='font-size: 16px;letter-spacing: 1.5px;padding: 4px 1.5em 8px;color: rgb(255, 255, 255);background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;' hm_fix="217:293">提醒：这些情况要特别注意</section></section></section></section></section><section style='height:1px;background: #84afd8;overflow: hidden;margin-right: 4px;margin-top: -4px;transform: rotate(0deg);-webkit-transform: rotate(0deg);-moz-transform: rotate(0deg);-ms-transform: rotate(0deg);-o-transform: rotate(0deg);'><br></section></section></section></section><p><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒一：纳税人的子女接受全日制学历教育的相关支出</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>，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。</span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒二：纳税人确认其住房是否为夫妻双方婚前分别购买</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>，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></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); text-decoration-line: underline; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒三：纳税人为非独生子女的</span></strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>，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。</span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒四：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></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>纳税人应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></p><p style='text-align: justify; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; font-size: 16px; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing: border-box;width: 100%;overflow-wrap: break-word !important;visibility: visible !important;'></span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; font-size: 16px; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; color: rgb(89, 89, 89); font-size: 12px; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>图源：图虫网（ID：931099861305393207）</span></p><p style='max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 16px; line-height: 2em; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); text-decoration-line: underline; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒五：纳税人与其配偶主要工作城市相同的</span></strong><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>，只能由一方扣除住房租金。确认没有同时扣除住房租金支出。</span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒六：提醒纳税人与配偶进行沟通</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>，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></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒七：</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>纳税人应当确保填报子女、配偶、赡养老人身份</span><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>信息准确。</span></strong></span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒八</span></strong><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>：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。</span></strong></span></p><p style='text-align: justify; max-width: 100%; min-height: 1em; letter-spacing: 0.544px; font-size: 15px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><br></p><p style='text-align: justify; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; text-decoration-line: underline; box-sizing: border-box !important;'><strong style='max-width: 100%; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>提醒九：纳税人在中国境内接受学历（学位）继续教育</span></strong></span><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'>的支出，在学历（学位）教育期间按照每月400元定额扣除。</span></p><p style='text-align: justify; margin-bottom: 5px; max-width: 100%; min-height: 1em; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important;'></span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>小编再次提醒大家</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>一定要在月底前填报哦！</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>每个人情况不同</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>但一定要如实填报</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; margin-bottom: 15px; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>最大程度保障自己的权益~</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span class="wxart_image" wx-style='display:inline-block;box-sizing:border-box;width: 109px;height: 109px;'></span></span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>除此之外</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='color: #c00000;'><strong><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>12月4日</span></strong></span><span style='max-inline-size: 100%; cursor: text; max-width: 100%; font-size: 15px; color: rgb(89, 89, 89); font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>，国家税务总局发布了</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important; outline: none 0px !important;'><strong><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'>《关于进一步简便优化部分纳税人个人所得税</span></strong></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important; outline: none 0px !important;'><strong><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'>预扣预缴方法》</span></strong><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'>的公告</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important; outline: none 0px !important;'><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'>↓↓↓</span></p><p style='text-align: center; max-inline-size: 100%; margin-top: 5px; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; box-sizing: border-box !important; outline: none 0px !important;'><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'><span class="wxart_image" wx-style='display:inline-block;box-sizing:border-box;width:"auto";'></span></span></p><section data-role="paragraph"><p style='text-align: center; max-inline-size: 100%; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;color: rgb(89, 89, 89);font-size: 15px;text-align: justify;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>主要是<strong><span style='max-inline-size: 100%;cursor: text;color: rgb(192, 0, 0);'>优化了两类纳税人的</span></strong></span></p><p style='text-align: center; max-inline-size: 100%; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><strong><span style='max-inline-size: 100%;cursor: text;font-size: 15px;text-align: justify;color: rgb(192, 0, 0);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>预扣预缴方法</span></strong></p><p style='text-align: center; max-inline-size: 100%; margin-bottom: 5px; min-height: 1em; cursor: text; caret-color: rgb(255, 0, 0); max-width: 100%; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='color: #595959;'><strong><span style='max-inline-size: 100%;cursor: text;font-size: 15px;text-align: justify;font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>自2021年1月1日起施行</span></strong></span></p><p style='text-align:center;'><span style='color: rgb(89, 89, 89);font-size: 15px;letter-spacing: 1px;text-align: justify;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'>小编这就带你一探究竟！</span></p><p style='text-align: center;'><span class="wxart_image" wx-style='display:inline-block;width: 147px;height: 133px;'></span></p><p style='text-align:center;'><span style='color: rgb(89, 89, 89);font-size: 15px;letter-spacing: 1px;text-align: justify;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'></span></p><p style='text-align:center;'><span style='color: rgb(89, 89, 89);font-size: 15px;letter-spacing: 1px;text-align: justify;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'><br></span></p></section><section data-tools="135编辑器" data-id="100779"><section style='margin: 10px auto;'><section hm_fix="323:223"><section style='display: flex;justify-content: flex-start;align-items: center;'><section style='box-sizing:border-box;width: 35px;height: 35px;background: #1870be;font-size: 18px;color: #fff;line-height: 35px;text-align: center;' data-original-title="" title="">1</section><section><section data-brushtype="text" style='font-size: 15px;letter-spacing: 1.5px;padding-top: 4px;padding-right: 10px;padding-left: 10px;color: rgb(28, 113, 190);font-weight: bold;box-sizing: border-box;'>优化了哪些纳税人的预扣预缴方法?</section><section style='box-sizing: border-box;width: 100%;height: 15px;background: rgb(246, 249, 253);margin-top: -10px;overflow: hidden;' data-width="100%"><br></section></section></section><section style='display: flex;justify-content: center;align-items: flex-end;margin-top: 1.5em;'><section style='box-sizing: border-box;height: 100px;width: 1px;background: rgb(28, 113, 190);overflow: hidden;'><br></section><section style='flex: 1;'><section style='display: flex;justify-content: flex-end;'><section style='box-sizing: border-box;width: 80%;height: 1px;background: rgb(28, 113, 190);overflow: hidden;' data-width="80%"><br></section></section><section style='border-right: 1px solid rgb(28, 113, 190);border-bottom: 1px solid rgb(28, 113, 190);padding: 1em;border-top: none;border-left: none;box-sizing: border-box;'><section data-autoskip="1" style='text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(28, 113, 190);'><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><strong><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>一是上一完整纳税年度各月均在同一单位扣缴申报了工资薪金所得个人所得税且全年工资薪金收入不超过6万元的居民个人。</span></strong><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>具体来说需同时满足三个条件：</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><br></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>（1）上一纳税年度1-12月均在同一单位任职且预扣预缴申报了工资薪金所得个人所得税；</span></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>（2）上一纳税年度1-12月的累计工资薪金收入（包括全年一次性奖金等各类工资薪金所得，且不扣减任何费用及免税收入）不超过6万元；</span></p><section style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;margin-bottom: 10px;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>（3）本纳税年度自1月起，仍在该单位任职受雇并取得工资薪金所得。</span></section><p style='text-align: center;'><span class="wxart_image" wx-style='display:inline-block;'></span></p><p style='text-align: center; margin-top: 5px; margin-bottom: 5px; max-width: 100%; min-height: 1em; font-size: 16px; line-height: 2em; letter-spacing: 1px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;'><span style='max-width: 100%; font-size: 12px; font-family: arial, helvetica, sans-serif; color: rgb(178, 178, 178); box-sizing: border-box !important;'> 摄图网：ID-501142605</span></p><p style='text-align: center;'><span style='font-size: 12px;color: rgb(136, 136, 136);'><br></span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><strong><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>二是按照累计预扣法预扣预缴劳务报酬所得个人所得税的居民个人，如保险营销员和证券经纪人。</span></strong><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>同样需同时满足以下三个条件：</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><br></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>（1）上一纳税年度1-12月均在同一单位取酬且按照累计预扣法预扣预缴申报了劳务报酬所得个人所得税；</span></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>（2）上一纳税年度1-12月的累计劳务报酬（不扣减任何费用及免税收入）不超过6万元；</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>（3）本纳税年度自1月起，仍在该单位取得按照累计预扣法预扣预缴税款的劳务报酬所得。</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'> </span></p><section data-tools="135编辑器" data-id="101261"><section style='background-repeat: repeat;background-position: left top;padding: 10px;background-size: 100%;https://mmbiz.qpic.cn/mmbiz_png/FIBZec7ucCiaybwP4gvg8h0vgpiaDmRVVB8w6ekVm55qib4YYpJYAoCjyuUkzZAViaQxxLcP9ypXR6NhvGoXQYtbvw/640?wx_fmt=png");box-sizing: border-box;'><section data-autoskip="1" style='line-height: 1.75em;color: rgb(0, 0, 51);'><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>【例】小李2020年至2021年都是A单位员工。A单位2020年1-12月每月均为小李办理了全员全额扣缴明细申报，假设小李2020年工薪收入合计54000元，则小李2021年可适用本公告。</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'> </span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>【例】小赵2020年3-12月在B单位工作且全年工薪收入54000元。假设小赵2021年还在B单位工作，但因其上年并非都在B单位，则不适用本公告。</span></p></section></section></section><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'></span></p></section></section></section></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 10px;height: 10px;background: rgb(24, 112, 190);margin-top: -10px;overflow: hidden;'><br></section></section></section></section></section><section data-role="paragraph"><p style='max-inline-size: 100%;min-height: 1em;cursor: text;line-height: 2em;letter-spacing: 1px;box-sizing: border-box !important;outline: none 0px !important;'><br></p></section><section data-tools="135编辑器" data-id="100779"><section style='margin: 10px auto;'><section><section style='display: flex;justify-content: flex-start;align-items: center;'><section style='box-sizing:border-box;width: 35px;height: 35px;background: #1870be;font-size: 18px;color: #fff;line-height: 35px;text-align: center;' data-original-title="" title="" data-num="2">2</section><section><section data-brushtype="text" style='font-size: 15px;letter-spacing: 1.5px;padding-top: 4px;padding-right: 10px;padding-left: 10px;color: rgb(28, 113, 190);font-weight: bold;box-sizing: border-box;'>优化后的预防和预缴方法是什么?</section><section style='box-sizing: border-box;width: 100%;height: 15px;background: rgb(246, 249, 253);margin-top: -10px;overflow: hidden;' data-width="100%"><br></section></section></section><section style='display: flex;justify-content: center;align-items: flex-end;margin-top: 1.5em;'><section style='box-sizing: border-box;height: 100px;width: 1px;background: rgb(28, 113, 190);overflow: hidden;'><br></section><section style='flex: 1;'><section style='display: flex;justify-content: flex-end;'><section style='box-sizing: border-box;width: 80%;height: 1px;background: rgb(28, 113, 190);overflow: hidden;' data-width="80%"><br></section></section><section style='border-right: 1px solid rgb(28, 113, 190);border-bottom: 1px solid rgb(28, 113, 190);padding: 1em;border-top: none;border-left: none;box-sizing: border-box;'><section data-autoskip="1" style='text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; color: rgb(28, 113, 190);'><p style='line-height: 2em;letter-spacing: 1px;'><span style='color: rgb(89, 89, 89);font-size: 15px;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'>对符合《公告》规定的纳税人，扣缴义务人在预扣预缴本纳税年度个人所得税时，累计减除费用自1月份起直接按照全年6万元计算扣除。即，<span style='color: rgb(192, 0, 0);'><strong>在纳税人累计收入不超过6万元的月份，不用预扣预缴个人所得税；在其累计收入超过6万元的当月及年内后续月份，再预扣预缴个人所得税。</strong></span></span></p><p style='line-height: 2em;letter-spacing: 1px;'><br></p><p style='line-height: 2em;letter-spacing: 1px;'><span style='color: rgb(89, 89, 89);font-size: 15px;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'>同时，依据税法规定，扣缴义务人仍应按税法规定办理全员全额扣缴申报。</span></p><p style='line-height: 2em;letter-spacing: 1px;'><span style='color: rgb(89, 89, 89);font-size: 15px;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'><br></span></p><p style='text-align: center;'><span class="wxart_image" wx-style='display:inline-block;'></span></p><p style='line-height: 2em;letter-spacing: 1px;text-align: center;'><span style='color: rgb(89, 89, 89);font-size: 15px;caret-color: rgb(255, 0, 0);font-family: arial, helvetica, sans-serif;'><span style='color: rgb(153, 153, 153); font-family: 微软雅黑, "Microsoft YaHei", Arial, Verdana; font-size: 12px; text-align: left;'>摄图网：ID-500890648</span></span></p><p style='line-height: 2em;letter-spacing: 1px;'><br></p><section data-tools="135编辑器" data-id="101261"><section style='background-repeat: repeat;background-position: left top;padding: 10px;background-size: 100%;https://mmbiz.qpic.cn/mmbiz_png/FIBZec7ucCiaybwP4gvg8h0vgpiaDmRVVB8w6ekVm55qib4YYpJYAoCjyuUkzZAViaQxxLcP9ypXR6NhvGoXQYtbvw/640?wx_fmt=png");box-sizing: border-box;'><section data-autoskip="1" style='line-height: 1.75em;color: rgb(0, 0, 51);'><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>【例】小张为A单位员工，2020年1-12月在A单位取得工资薪金50000元，单位为其办理了2020年1-12月的工资薪金所得个人所得税全员全额明细申报。2021年，A单位1月给其发放10000元工资，2-12月每月发放4000元工资。在不考虑“三险一金”等各项扣除情况下，按照原预扣预缴方法，小张1月需预缴个税（10000-5000）×3%=150元，其他月份无需预缴个税；全年算账，因其年收入不足6万元，故通过汇算清缴可退税150元。采用本公告规定的新预扣预缴方法后，小张自1月份起即可直接扣除全年累计减除费用6万元而无需预缴税款，年度终了也就不用办理汇算清缴。</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'> </span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>【例】小周为A单位员工，2020年1-12月在A单位取得工资薪金50000元，单位为其办理了2020年1-12月的工资薪金所得个人所得税全员全额明细申报。2021年，A单位每月给其发放工资8000元、个人按国家标准缴付“三险一金”2000元。在不考虑其他扣除情况下，按照原预扣预缴方法，小周每月需预缴个税30元。采用本公告规定的新预扣预缴方法后，1-7月份，小周因其累计收入（8000×7个月=56000元）不足6万元而无需缴税；从8月份起，小张累计收入超过6万元，每月需要预扣预缴的税款计算如下：</span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'> </span></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>8月预扣预缴税款=（8000×8-2000×8-60000)×3%-0=0元</span></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>9月预扣预缴税款=（8000×9-2000×9-60000)×3%-0=0元</span><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'> </span></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>10月预扣预缴税款=（8000×10-2000×10-60000)×3%-0=0元</span></p><p style='max-inline-size: 100%;margin-bottom: 10px;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>11月预扣预缴税款=（8000×11-2000×11-60000)×3%-0=180元</span><span style='color: rgb(89, 89, 89);font-size: 15px;font-family: arial, helvetica, sans-serif;'> </span></p><section style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, Arial, sans-serif;margin-bottom: 20px;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>12月预扣预缴税款=（8000×12-2000×12-60000)×3%-180=180元</span></section><p style='text-align: center;'><span class="wxart_image" wx-style='display:inline-block;'></span><span style='color: rgb(178, 178, 178);font-size: 12px;font-family: 微软雅黑, Arial, sans-serif;caret-color: rgb(255, 0, 0);text-align: justify;'></span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;text-align: center;'><span style='color: rgb(178, 178, 178);font-size: 12px;'>摄</span><span style='color: rgb(178, 178, 178);font-size: 12px;'>图网：</span><span style='color: rgb(178, 178, 178);font-size: 12px;'>I</span><span style='color: rgb(178, 178, 178);font-size: 12px;'>D-</span><span style='color: rgb(178, 178, 178);font-size: 12px;'>500856867</span><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'></span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;text-align: center;'><span style='color: rgb(178, 178, 178);font-size: 12px;'><br></span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>需要说明的是，对符合本《公告》条件的纳税人，<strong>如扣缴义务人预计本年度发放给其的收入将超过6万元</strong>，纳税人需要纳税记录或者本人有多处所得合并后全年收入预计超过6万元等原因，扣缴义务人与纳税人可在当年1月份税款扣缴申报前经双方确认后，<span style='max-inline-size: 100%;cursor: text;color: rgb(192, 0, 0);'><strong>按照原预扣预缴方法计算并预缴个人所得税。</strong></span></span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'> </span></p><p style='max-inline-size: 100%;min-height: 1em;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 2em;letter-spacing: 1px;font-family: 微软雅黑, Arial, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'><span style='max-inline-size: 100%;cursor: text;font-size: 15px;color: rgb(89, 89, 89);font-family: arial, helvetica, sans-serif;box-sizing: border-box !important;outline: none 0px !important;'>【例】上例中，假设A单位预计2021年为小周全年发放工资96000元，可在2021年1月工资发放前和小周确认后，按照原预扣预缴方法每月扣缴申报30元税款。</span></p></section></section></section></section></section></section></section><section style='display: flex;justify-content: flex-end;align-items: flex-start;'><section style='box-sizing: border-box;width: 10px;height: 10px;background: rgb(24, 112, 190);margin-top: -10px;overflow: hidden;'><br></section></section></section></section></section><section data-role="paragraph"><p style='text-align:center;line-height: 2em;letter-spacing: 1px;'><br></p></section></section></section><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.544px; text-align: center; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.544px; font-size: 16px; box-sizing: border-box !important; outline: none 0px !important;'><section data-role="paragraph" style='max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.54px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><section data-role="paragraph" style='max-width: 100%; letter-spacing: 0.54px; box-sizing: border-box !important; outline: none 0px !important;'><section data-role="paragraph" style='max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><section data-id="94155" data-tools="135编辑器" style='max-width: 100%; border-width: 0px; border-style: none; border-color: initial; z-index: 0; min-width: 90px; box-sizing: border-box !important; outline: none 0px !important;'><section style='max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><section style='max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><section style='max-width: 100%; box-sizing: border-box !important; outline: none 0px !important;'><section style='text-align: center; max-width: 100%; line-height: 2em; min-height: 1em; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; cursor: text; letter-spacing: 1px; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; cursor: text; font-size: 12px; box-sizing: border-box !important;'><span style='max-width: 100%; cursor: text; color: rgb(127, 127, 127); line-height: 25.6px; box-sizing: border-box !important; outline: none 0px !important;'>▌</span><strong style='max-width: 100%; cursor: text; color: rgb(136, 136, 136); font-family: 微软雅黑; box-sizing: border-box !important; outline: none 0px !important;'>来源：</strong></span><span style='max-width: 100%; cursor: text; color: rgb(89, 89, 89); font-size: 12px; box-sizing: border-box !important;'><strong style='max-width: 100%; cursor: text; color: rgb(136, 136, 136); font-family: 微软雅黑; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; cursor: text; font-weight: normal; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'>西安本地宝整理发布，素材来源国家税务总局，中国政府网、杭州本地宝</span></strong></span></span></section><section style='text-align: center; max-width: 100%; line-height: 2em; min-height: 1em; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; cursor: text; letter-spacing: 1px; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; cursor: text; color: rgb(89, 89, 89); font-size: 12px; box-sizing: border-box !important;'><strong style='max-width: 100%; cursor: text; color: rgb(136, 136, 136); font-family: 微软雅黑; box-sizing: border-box !important; outline: none 0px !important;'><span style='max-width: 100%; cursor: text; font-weight: normal; font-family: arial, helvetica, sans-serif; box-sizing: border-box !important; outline: none 0px !important;'><img src="http://www.yewn.cn/data/attachment/forum/202012/01/144251wprpyr9lym5rpc7r.png"></span></strong></span></span></section></section></section></section></section></section></section></section></section></section></section></div> 我还没有工资上点心，关注了解一下
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