与你有关！7张表搞懂个税专项附加扣除要点
<div class="wx_rich_media_content" id="jsWxContainer"><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><section powered-by="xiumi.us" style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><section powered-by="xiumi.us" style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 16px; visibility: visible;"><section class="mp_profile_iframe_wrp"><mpprofile class="js_uneditable custom_select_card mp_profile_iframe" data-pluginname="mpprofile" data-id="MzA5MzI5ODYxNQ==" data-headimg="http://mmbiz.qpic.cn/mmbiz_png/nCOItsnDJkI9D7bESjZ3l2A3UhLHA4F1vmvJ6aI1TibJM08meYPib0PybYJicAjLG7TZQpBWLFB3ZG7iaOEkKylzOg/0?wx_fmt=png" data-nickname="渭南日报" data-alias="zhangshangweinan" data-signature="权威、公信、社情、民意。渭南日报社主办。" data-from="0"></mpprofile></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: flex-start; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: 30px; align-self: center; flex: 0 0 auto; height: auto; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start; transform: rotateY(180deg); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 30px; height: auto; visibility: visible;"></section></section></section></section><section style="outline: 0px; max-width: 20%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: 135.391px; flex: 0 0 auto; height: auto; align-self: center; visibility: visible;"><section style="margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(52, 52, 52); height: 1px; visibility: visible;"><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><svg viewBox="0 0 1 1" style="box-sizing: border-box;float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section></section></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; text-indent: 2em; visibility: visible;"><span style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; visibility: visible; box-sizing: border-box !important;">日前，国务院印发</span><a target="_blank" href="http://mp.weixin.qq.com/s?__biz=MzA4MDA0MzcwMA==&mid=2652606890&idx=1&sn=5bfc78afe7efcf79c05f8ba0f0eaa1d2&chksm=84457a71b332f3677816e37ecbc3301380fc132b2536dd2b45f5bb4e731c080dbc2d396ccd9e&scene=21#wechat_redirect" textvalue="《关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》" linktype="text" imgurl="" imgdata="null" data-itemshowtype="0" tab="innerlink" data-linktype="2" hasload="1" wah-hotarea="click" style="outline: 0px; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); cursor: pointer; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; visibility: visible; box-sizing: border-box !important;">《</span>关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知<span style="outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; visibility: visible; box-sizing: border-box !important;">》</span></a><span style="outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; font-family: -apple-system, BlinkMacSystemFont, Arial, sans-serif; visibility: visible; box-sizing: border-box !important;">，正式将3岁以下婴幼儿照护纳入个人所得税专项附加扣除范围。至此，个人所得税专项附加扣除增加到了7项。<span style="outline: 0px; max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;">你知道个税7项专项附加扣除分别是哪些吗？</span><span style="outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-align: justify; visibility: visible; box-sizing: border-box !important;">今天，为大家梳理了7张表格，分别对应7项个税专项附加扣除，简单明了一文讲清楚，快来对表了解吧~</span></span></span><br style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"></p></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; text-align: right; justify-content: flex-end; visibility: visible;"><section style="outline: 0px; max-width: 20%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: 135.391px; flex: 0 0 auto; align-self: center; height: auto; visibility: visible;"><section style="margin-top: 0.5em; margin-bottom: 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(52, 52, 52); height: 1px; visibility: visible;"><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><svg viewBox="0 0 1 1" style="box-sizing: border-box;float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: middle; width: 30px; flex: 0 0 auto; align-self: center; height: auto; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 30px; height: auto; visibility: visible;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">01</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto; visibility: visible;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; visibility: visible;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto; visibility: visible;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 200px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(88, 178, 188); visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">子女教育</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; visibility: visible;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto; visibility: visible;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center; visibility: visible;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px; visibility: visible;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px; visibility: visible;"><br><table width="659"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:0" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto; visibility: visible;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:0.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(88, 178, 188); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">范围</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:0.td@@1" width="33.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(220, 241, 244); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); line-height: 1.4; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; visibility: visible;">学前教育支出</span><br style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"></strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:0.td@@2" width="46.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(220, 241, 244); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); line-height: 1.4; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">学历<span style="outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; visibility: visible;">教育支出</span></strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:1" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto; visibility: visible;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:1.td@@0" width="33.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;">满3周岁至小学入学前（不包括0-3岁阶段）</p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:1.td@@1" width="46.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255); visibility: visible;"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">义务教育</strong>（小学、初中教育）、<strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">高中阶段教育</strong>（普通高中、中等职业、技工教育)、<strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">高等教育</strong>（大学专科、大学本科、硕士研究生、博士研究生教育）</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:2" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto; visibility: visible;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:2.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(88, 178, 188); visibility: visible;"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">方式</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:2.td@@1" width="33.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;">定额扣除</p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:2.td@@2" width="46.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;">定额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:3" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto; visibility: visible;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:3.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(88, 178, 188); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">标准</strong></p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:3.td@@1" width="79.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(220, 241, 244); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;">1000元/月/每个子女</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:4" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto; visibility: visible;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:4.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(88, 178, 188); visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">主体</strong></p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:4.td@@1" width="79.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;">父母（法定监护人）各扣除50%</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:5" style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:5.td@@0" width="79.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245); visibility: visible;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; visibility: visible;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit; visibility: visible;">父母（法定监护人）选择一方全额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:6" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:6.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(88, 178, 188);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:9.col1:0.classicTable1:6.td@@1" width="79.9900%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(220, 241, 244);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1.子女在境内学校或境外学校接受教育，在公办学校或民办学校接受教育均可享受。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2.子女已经不再接受全日制学历教育的不可以填报子女教育专项附加扣除。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">3.具体扣除方式在一个纳税年度内不能变更。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">4. 纳税人子女在中国境外接受教育的，纳税人应当留存境外学校录取通知书、留学签证等相关教育的证明资料备查。</p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">02</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 200px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 182, 32);"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">继续教育</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px;"><br><table width="659"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:0" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:0.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(253, 194, 88);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">范围</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:0.td@@1" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 246, 188);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">学历继续<span style="outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px;">教育支出</span></strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:0.td@@2" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 246, 188);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">技能人员职业资格继续教育支出</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:0.td@@3" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 246, 188);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">专业技术人员职业资格继续教育支出</strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:1" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:1.td@@0" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">境内学历（学位）教育期间</p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:1.td@@1" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">取得证书的年度</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:2" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:2.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(253, 194, 88);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">方式</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:2.td@@1" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:2.td@@2" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:3" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:3.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(253, 194, 88);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">标准</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:3.td@@1" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 246, 188);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">400/月</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">最长不超过48个月</p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:3.td@@2" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 246, 188);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">3600元</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:4" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:4.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(253, 194, 88);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">主体</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:4.td@@1" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">本人扣除</p></section></section></td><td colspan="2" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:4.td@@2" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">本人扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:5" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:5.td@@0" width="40.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">个人接受本科（含）以下学历（学位）继续教育，可以选择由其父母扣除。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:6" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:6.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(253, 194, 88);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 246, 188); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px, rgb(10, 10, 10) 1px -1px 1px, rgb(10, 10, 10) -1px -1px 1px, rgb(10, 10, 10) -1px 1px 1px; line-height: 1.4;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:14.col1:0.classicTable1:6.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 246, 188);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1.对同时接受多个学历继续教育，或者同时取得多个职业资格证书的，只需填报其中一个即可。但如果同时存在学历继续教育、职业资格继续教育两类继续教育情形，则每一类都要填写。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2. 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，应当留存相关证书等资料备查。</p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">03</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 200px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(86, 161, 164);"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">大病医疗</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px;"><br><table width="659"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:0" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:0.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(108, 154, 139);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">范围</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:0.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(205, 230, 199, 0.61);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); letter-spacing: 0px; line-height: 1.4;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">基本医保相关医药费除去医保报销后发生的支出 </strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:1" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:1.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">个人负担（医保目录范围内的自付部分）累计超过15000元的部分</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:2" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:2.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(108, 154, 139);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">方式</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:2.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">限额内据实扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:3" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:3.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(108, 154, 139);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">标准</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:3.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(205, 230, 199, 0.61);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">每年在80000元限额内据实扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:4" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="3" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:4.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(108, 154, 139);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">主体</strong></p></section></section></td><td colspan="3" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:4.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">医药费用支出可以选择由本人或者其配偶扣除；</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:5" style="outline: 0px; max-width: 100%; box-sizing: border-box;"></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:6" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:6.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">未成年子女发生的医药费用支出可以选择由其父母一方扣除。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:7" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:7.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(108, 154, 139);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:7.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(205, 230, 199, 0.61);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1.次年汇算清缴时享受扣除。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2.纳税人应当留存大病患者医药服务收费及医保报销相关票据原件或复印件，或者医疗保障部门出具的纳税年度医药费用清单等资料备查。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:8" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:8.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(108, 154, 139);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">温馨</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">提示</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:19.col1:0.classicTable1:8.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">可通过手机下载“国家医保服务平台”APP并注册、登录、激活医保电子凭证后，通过首页的“年度费用汇总查询”模块查询大病医疗相关数额。</p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">04</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 234px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 122, 183);"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">住房贷款利息</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px;"><br><table width="659"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:0" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:0.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">范围</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:0.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(227, 242, 253);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); text-align: justify; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">纳税人本人或其配偶单独或共同使用商业银行或住房公积金个人住房贷款为本人或其配偶购买中国境内住房，发生的首套住房贷款利息支出</strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:1" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:1.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">实际发生贷款利息的年度</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">（不超过240个月）</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:2" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:2.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">方式</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:2.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:3" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:3.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">标准</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:3.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(227, 242, 253);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1000元/月</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:4" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="3" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:4.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">主体</strong></p></section></section></td><td colspan="3" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:4.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">经夫妻双方约定，可以选择由其中一方扣除，具体扣除方式在一个纳税年度内不能变更。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:5" style="outline: 0px; max-width: 100%; box-sizing: border-box;"></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:6" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:6.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">夫妻双方婚前分别购买住房发生的首套住房贷款利息，婚后可选择其中一套房，由购买方按扣除标准的100%扣除，或对各自购买住房分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:7" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:7.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:7.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(227, 242, 253);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1.所称首套住房贷款是指购买住房享受首套住房贷款利率的住房贷款。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2.纳税人应当留存住房贷款合同、贷款还款支出凭证备查。</p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">05</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 200px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(159, 168, 218);"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">住房租金</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px;"><br><table width="659" interlaced="enabled"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:0" class="ue-table-interlace-color-single" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:0.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(159, 168, 218);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">范围</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:0.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(197, 202, 233, 0.48);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">纳税人在主要工作城市没有自有住房而发生的住房租金支出</strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:1" class="ue-table-interlace-color-double" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:1.td@@0" width="30.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(187, 187, 187);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 2px; padding-left: 2px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">直辖市、省会（首府）城市、计划单列市以及国务院确定城市</p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:1.td@@1" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(187, 187, 187);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 2px; padding-left: 2px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">市辖区户籍人口</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0px; box-sizing: border-box !important;">>100万</span><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:1.td@@2" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(187, 187, 187);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 2px; padding-left: 2px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">市辖区户籍人口</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">≤100万</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:2" class="ue-table-interlace-color-single" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:2.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(159, 168, 218);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">方式</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:2.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:3" class="ue-table-interlace-color-double" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:3.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(159, 168, 218);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">标准</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:3.td@@1" width="30.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(197, 202, 233, 0.48);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1500元/月</p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:3.td@@2" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(197, 202, 233, 0.48);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1100元/月</p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:3.td@@3" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(197, 202, 233, 0.48);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">800元/月</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:4" class="ue-table-interlace-color-single" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="3" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:4.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(159, 168, 218);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">主体</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:4.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">签订租赁合同的承租人</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:5" class="ue-table-interlace-color-double" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:5.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">夫妻双方主要工作城市相同：只能由一方（即承租人）扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:6" class="ue-table-interlace-color-single" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:6.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">夫妻双方主要工作城市不同，且各自在其主要工作城市都没有住房的：分别扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:7" class="ue-table-interlace-color-double" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:7.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(159, 168, 218);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:29.col1:0.classicTable1:7.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgba(197, 202, 233, 0.48);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1.纳税人及其配偶在一个纳税年度内不能同时分别享受住房贷款利息和住房租金专项附加扣除。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2. 纳税人应当留存住房租赁合同、协议等有关资料备查。</p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">06</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 200px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(211, 110, 119);"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">赡养老人</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px;"><br><table width="659"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:0" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="3" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:0.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(211, 110, 119);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">范围</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:0.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 235, 238);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); text-align: justify; letter-spacing: 0px; line-height: 1.4;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">纳税人赡养一位及以上被赡养人的赡养支出</strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:1" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:1.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">被赡养人是指年满60周岁（含）的父母，以及子女均已去世的年满60周岁的祖父母、外祖父母。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:2" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:2.td@@0" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">独生子女</p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:2.td@@1" width="55.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">非独生子女</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:3" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:3.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(211, 110, 119);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">方式</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:3.td@@1" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:3.td@@2" width="55.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:4" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:4.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(211, 110, 119);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">标准</strong></p></section></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:4.td@@1" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 235, 238);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2000元/月</p></section></section></td><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:4.td@@2" width="55.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 235, 238);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">每人不超过1000元/月（分摊每月2000元的扣除额度）</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:5" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="4" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:5.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(211, 110, 119);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">主体</strong></p></section></section></td><td colspan="1" rowspan="4" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:5.td@@1" width="25.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">本人扣除</p></section></section></td><td colspan="2" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:5.td@@2" width="55.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">平均分摊：</strong>赡养人平均分摊</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:6" style="outline: 0px; max-width: 100%; box-sizing: border-box;"></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:7" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:7.td@@0" width="55.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">约定分摊：</strong>赡养人自行约定分摊比例</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:8" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="2" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:8.td@@0" width="55.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">指定分摊：</strong>由被赡养人指定分摊比例</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:9" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:9.td@@0" width="20.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(211, 110, 119);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:34.col1:0.classicTable1:9.td@@1" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(255, 235, 238);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1.指定分摊及约定分摊必须签订书面协议。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">2.指定分摊优先于约定分摊。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">3.具体分摊方式和额度在一个纳税年度内不能变更。</p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-position: 0% 0%;background-repeat: repeat;background-size: 1.30152%;background-attachment: scroll;<a href=" https:="" mmbiz.qpic.cn="" mmbiz_png="" mxrfzkgyve86tajbzeuy6lbsztrx9qzosxqkiomwt2ialbbtvizpicytlc3rv6k2mv9kjkfhq1kecciaudep8pa2g="" 640?wx_fmt="png""" target="_blank"><br><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: auto; vertical-align: top; min-width: 10%; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(-1px, 0px, 0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 27px; line-height: 1;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">07</strong></p></section></section><section style="margin-top: -15px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 40px; height: auto;"></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 26px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; height: auto;"><section style="padding-right: 15px; padding-left: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 217px; vertical-align: top; border-style: solid none; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 2; letter-spacing: 1px;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="font-size: 15px;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(51, 122, 183);"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">婴幼儿照护</strong></span><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">支出如何扣除</strong></span></p></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: 41px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform-style: flat; transform: perspective(0px);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; transform: rotateY(180deg);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0;"></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: -30px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; height: auto;"></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 2px; outline: 0px; max-width: 98%; box-sizing: border-box; display: inline-block; width: 663.453px; vertical-align: top; height: auto; border-width: 0px; border-style: none; border-color: rgb(52, 52, 52); box-shadow: rgb(166, 204, 183) 0px 0px 2px;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; min-height: 40px;"><section style="margin-right: auto; margin-bottom: -10px; margin-left: auto; outline: 0px; max-width: 100%; box-sizing: border-box; width: 659.453px;"><br><table width="659" style="text-align: left;"><tbody style="outline: 0px; max-width: 100%; box-sizing: border-box;"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:0" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:0.td@@0" width="206" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">范围</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:0.td@@1" width="313" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(227, 242, 253);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(10, 10, 10); text-align: justify; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">纳税人照护3岁以下婴幼儿的相关支出</strong></p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:1" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:1.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">从婴幼儿出生的当月至年满3周岁的前一个月</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:2" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:2.td@@0" width="NaN" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">方式</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:2.td@@1" width="313" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">定额扣除</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:3" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:3.td@@0" width="NaN" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">标准</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:3.td@@1" width="313" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(227, 242, 253);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.8; letter-spacing: 0px;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">1000元/月/每孩</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:4" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="3" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:4.td@@0" width="NaN" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px;"><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">扣除</strong></p><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">主体</strong></p></section></section></td><td colspan="3" rowspan="2" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:4.td@@1" width="313" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(254, 255, 255);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">父母（监护人）可以选择由其中一方按扣除标准的100%扣除。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:5" style="outline: 0px; max-width: 100%; box-sizing: border-box;"></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:6" style="outline: 0px; max-width: 100%; box-sizing: border-box;"><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:6.td@@0" width="80.0000%" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(245, 245, 245);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.4; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">父母（监护人）也可以选择由双方分别按扣除标准的50%扣除。</p></section></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:7" style="outline: 0px; max-width: 100%; box-sizing: border-box; height: auto;"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:7.td@@0" width="NaN" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(51, 122, 183);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 202, 0); letter-spacing: 0px; text-shadow: rgb(10, 10, 10) 1px 1px 1px;"><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">注意</strong></p><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">事项</strong></p></section></section></td><td colspan="3" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:1.col1:24.col1:0.classicTable1:7.td@@1" width="313" style="padding: 0px; outline: 0px; word-break: break-all; border-color: rgb(255, 255, 255); max-width: 100%; box-sizing: border-box; background-color: rgb(227, 242, 253);"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="padding-right: 5px; padding-left: 5px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0px; text-align: justify;"><p style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">1.具体扣除方式在一个纳税年度内不能变更。</p><p style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">2.纳税人需要留存子女的出生医学证明等资料备查。<span style="outline: 0px; max-width: 100%; letter-spacing: 0px; box-sizing: border-box !important;"></span></p></section></section></td></tr></tbody></table></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></p></section></section><section style="outline: 0px;max-width: 100%;box-sizing: border-box;display: inline-block;width: 677px;vertical-align: top;background-position: 0% 0%;background-repeat: repeat;background-size: 1.30152%;background-attachment: scroll;<a href=" https:="" mmbiz.qpic.cn="" mmbiz_png="" mxrfzkgyve86tajbzeuy6lbsztrx9qzosxqkiomwt2ialbbtvizpicytlc3rv6k2mv9kjkfhq1kecciaudep8pa2g="" 640?wx_fmt="png""" target="_blank"><br><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 3px; outline: 0px; max-width: 50%; box-sizing: border-box; display: inline-block; width: 338.5px; vertical-align: top; height: auto; border-style: solid; border-width: 1px; border-color: rgb(52, 52, 52);"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 330.5px; vertical-align: top; background-color: rgb(255, 235, 238); border-style: solid; border-width: 2px; border-color: rgb(52, 52, 52);"><section style="margin-top: 5px; margin-bottom: 5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="text-align: center; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;"><span style="outline: 0px; max-width: 100%; font-size: 18px; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box;">温 馨 提 示</strong></span></p></section></section></section></section></section><section style="text-align: center; margin-top: -5px; outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 20.2969px; height: auto;"><span class="wxart_image" wx-style="display:inline-block;outline: 0px;box-sizing: border-box;vertical-align: middle;width: 20.2969px;overflow-wrap: break-word !important;visibility: visible !important;"></span></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="margin-top: 10px; margin-bottom: 20px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; justify-content: center;"><section style="padding: 24px; outline: 0px; max-width: 95%; box-sizing: border-box; display: inline-block; width: 643.141px; vertical-align: top; border-style: solid; border-width: 1px; border-color: rgb(50, 50, 50); box-shadow: rgba(116, 159, 238, 0.29) -6px 6px 0px; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgba(116, 159, 238, 0.29); border-width: 0px; border-radius: 102px; border-style: none; border-color: rgb(62, 62, 62);"><div style="text-align: center;"></div><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">本文所称父母，是指生父母、继父母、养父母。所称子女，是指婚生子女、非婚生子女、继子女、养子女。父母之外的其他人担任未成年人的监护人的，比照执行。</p></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgba(116, 159, 238, 0.29); border-width: 0px; border-radius: 102px; border-style: none; border-color: rgb(62, 62, 62);"><div style="text-align: center;"></div><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">纳税人首次享受专项附加扣除，应当将专项附加扣除相关信息提交扣缴义务人或者税务机关，扣缴义务人应当及时将相关信息报送税务机关，纳税人对所提交信息的真实性、准确性、完整性负责。专项附加扣除信息发生变化的，纳税人应当及时向扣缴义务人或者税务机关提供相关信息。</p></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgba(116, 159, 238, 0.29); border-width: 0px; border-radius: 102px; border-style: none; border-color: rgb(62, 62, 62);"><div style="text-align: center;"></div><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">个人所得税专项附加扣除额一个纳税年度扣除不完的，不能结转以后年度扣除。</p></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: center;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; justify-content: flex-start;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgba(116, 159, 238, 0.29); border-width: 0px; border-radius: 102px; border-style: none; border-color: rgb(62, 62, 62);"><div style="text-align: center;"></div><section style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><svg viewBox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: top; width: auto; flex: 100 100 0%; align-self: flex-start; height: auto;"><section style="outline: 0px; max-width: 100%; box-sizing: border-box;"><p style="text-align: left; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: inherit;">纳税人需要留存备查的相关资料应当自法定汇算期结束后保存五年，扣缴义务人需要留存备查的相关资料应当自预扣预缴年度的次年起保存五年。</p></section></section></section></section></section></section></section></section></section></section></section><section data-role="paragraph" style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><p style="text-align: left; outline: 0px; max-width: 100%; vertical-align: inherit; box-sizing: border-box !important;"><br></p></section></section></section></section></section></section></section><p style="clear: both; min-height: 1em; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-size: 16px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 0.544px; color: rgb(127, 127, 127); font-family: "Helvetica Neue", Helvetica, "Hiragino Sans GB", "Apple Color Emoji", "Emoji Symbols Font", "Segoe UI Symbol", Arial, sans-serif; box-sizing: border-box !important;"> 来</span><span style="outline: 0px; max-width: 100%; letter-spacing: 0.544px; color: rgb(127, 127, 127); font-family: "Helvetica Neue", Helvetica, "Hiragino Sans GB", "Apple Color Emoji", "Emoji Symbols Font", "Segoe UI Symbol", Arial, sans-serif; box-sizing: border-box !important;">源</span><span style="outline: 0px; max-width: 100%; color: rgb(127, 127, 127); letter-spacing: 0.544px; font-family: "Open Sans", Arial, "Hiragino Sans GB", STHeiti, "WenQuanYi Micro Hei", "Microsoft YaHei UI", 微软雅黑, SimSun, sans-serif; box-sizing: border-box !important;">：渭南日报</span></p><p style="clear: both; min-height: 1em; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-size: 16px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(127, 127, 127); letter-spacing: 0.544px; font-family: "Open Sans", Arial, "Hiragino Sans GB", STHeiti, "WenQuanYi Micro Hei", "Microsoft YaHei UI", 微软雅黑, SimSun, sans-serif; box-sizing: border-box !important;"> </span></p><p style="text-align: center; clear: both; min-height: 1em; outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-size: 16px; font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(127, 127, 127); letter-spacing: 0.544px; font-family: "Open Sans", Arial, "Hiragino Sans GB", STHeiti, "WenQuanYi Micro Hei", "Microsoft YaHei UI", 微软雅黑, SimSun, sans-serif; box-sizing: border-box !important;"><img src="http://www.yewn.cn/data/attachment/forum/202204/15/090128fnyynnymquxhy4mc.jpg"></span></p></div> 学习了，长知识 长知识了 学习一下啊。 好的，谢谢知道了。 谢谢分享知道了 谢谢发布分享 方便群众生活 着明白了！！！ 咱达不到标准！
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