2024新个税六项专项附加扣除和扣缴申报操作指引

个税专项附加扣除填报流程操作指南下载温馨提示：该文档是我店铺精心编制而成，希望大家下载以后，能够帮助大家解决实际的问题。

文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!并且，本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by the editor. I hope that after you download them, they can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you!In addition, our shop provides you with various types of practical materials, suchas educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!个税专项附加扣除填报流程操作指南引言个税专项附加扣除是指在个人所得税税前扣除项目之外，为个人提供的特定支出的减除。

个人所得税专项附加扣除APP操作指导随着个人所得税法的调整，个人所得税专项附加扣除政策已经于2024年1月1日正式实施。

为了更加方便纳税人进行扣除操作，国家税务总局开发了个人所得税专项附加扣除APP。

本文将为您介绍如何使用该APP进行操作，并顺利享受专项附加扣除的政策。

1. 手机系统要求：Android系统版本5.0及以上，iOS系统版本10.0及以上。

二、注册登录1.打开APP后，点击“立即注册”按钮。

2.输入手机号，点击“获取验证码”按钮，输入验证码。

3.创建登录密码并确认，点击“注册”按钮完成注册。

三、录入个人信息1.登录后，点击主界面上方的“个人信息”按钮。

2.在个人信息页面上，录入如下信息（带*为必填项）：-真实姓名*-所在地*：请选择所在地，如北京、上海等。

-地址*：填写详细的居住地址。

四、录入扣除信息1.返回主界面，点击“专项附加扣除”按钮。

2.在专项附加扣除页面上，点击“添加”按钮，依次录入以下信息：-扣除类别*：选择对应的扣除类别，如子女教育、住房贷款利息等。

-扣除金额*：填写实际可扣除金额。

-开具证明*：选择是或否，如是，则需要上传相关证明文件。

-证明材料：如果选择“是”，则点击“上传”按钮，选择本地存储的证明文件进行上传。

-操作人：APP会自动显示当前登录的用户名。

-操作时间：APP会自动记录当前操作的时间。

3.点击“保存”按钮，保存录入的扣除信息。

五、查询及修改扣除信息1.在主界面上，点击“专项附加扣除”按钮。

2.在专项附加扣除页面上，显示您已录入的扣除信息列表。

3.若需要查询其中一条具体扣除信息，点击对应的信息项即可查看详细内容。

5.修改完毕后，点击“保存”按钮保存修改。

六、删除扣除信息1.在主界面上，点击“专项附加扣除”按钮。

2.在专项附加扣除页面上，显示您已录入的扣除信息列表。

3.若需要删除其中一条扣除信息，点击对应的信息项，进入详细内容页面。

4.在详细内容页面上，点击“删除”按钮。

个人所得税专项附加扣除操作方法及细则 个人所得税专项附加扣除是指个人在计算应纳税额时，可以依法享受的一项扣除，即在收入额中扣除相关的费用、捐赠等支出，以减少纳税人的应纳税额。自2024年1月1日起，我国个人所得税法做出了一系列，其中重要的变化就是推出了个人所得税专项附加扣除。本文将详细介绍个人所得税专项附加扣除的操作方法及细则。

一、操作方法： 1.申报填报：纳税人应在每年的3月1日至6月30日期间，按照个人所得税法规定，将实际发生的专项附加扣除情况填写到个人所得税年度汇算清缴申报表中。

2.凭证保存：纳税人在享受个人所得税专项附加扣除时，应保留相关的凭证，如捐赠证明、医疗费用发票等，以备税务机关核查。

3.信息报送：对于特定的专项附加扣除，如赡养老人、教育支出等，纳税人需要通过政府指定的电子渠道将相应信息进行报送，以便税务机关核实和审核。

4.年度汇算清缴：纳税人需要在每年的3月1日至6月30日期间进行年度汇算清缴，其中包括填报个人所得税年度汇算清缴申报表，并将申报表以及相关材料报送给税务机关。

二、细则： 1.子女教育：纳税人的子女在国内独立生活读书的，每个子女每年可扣除12万元，通过信息报送进行申报。此项扣除适用于未满25周岁的学生，包括全日制本科及以下学历学生。 2.继续教育：个人继续教育支出的专项附加扣除不超过4000元每年，纳税人通过信息报送进行申报。适用范围包括成人高等教育、继续教育、职业培训等。

3.住房贷款利息：纳税人在购买首套普通自住房时，实际支付的住房贷款利息支出，按照每年24,000元以内的标准扣除。此项扣除适用于个人住房贷款利息支出。

4.住房租金：纳税人租赁住房的，每月可以扣除每月租金的20%，但每月最高不超过800元。此项扣除适用于个人租赁住房的租金支出。

5.赡养老人：纳税人赡养60周岁（含）以上的父母或者配偶，每个被赡养的老人每年可扣除2,000元。此项扣除适用于赡养老人的赡养费用支出。

2024年个人所得税专项扣除流程下载温馨提示:该文档是我店铺精心编制而成，希望大家下载以后，能够帮助大家解决实际的问题。

文档下载后可定制随意修改，请根据实际需要进行相应的调整和使用，谢谢!并且，本店铺为大家提供各种各样类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，如想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by theeditor.I hope that after you download them,they can help yousolve practical problems. The document can be customized andmodified after downloading,please adjust and use it according toactual needs, thank you!In addition, our shop provides you with various types ofpractical materials,such as educational essays, diaryappreciation,sentence excerpts,ancient poems,classic articles,topic composition,work summary,word parsing,copy excerpts,other materials and so on,want to know different data formats andwriting methods,please pay attention!2024年度个人所得税专项附加扣除：全面指南与操作流程随着2024年的到来，个人所得税专项附加扣除的申报工作已经开启。

2024年个税专项附加扣除标准及操作流程The personal income tax special additional deduction standard and operation process in 2024.In 2024, the personal income tax special additional deduction standard will continue to be implemented. This policy allows taxpayers to deduct specific expenses from their taxable income, thus reducing their overall tax burden. The purpose of this policy is to promote spendingin certain areas and provide support for individuals with financial challenges.The specific categories eligible for the special additional deduction include children's education, continuing education, medical treatment for serious illnesses, housing loan interest, rental expenses, and elderly care. These deductions are intended to support individuals and families in key areas of life.To claim the special additional deductions, taxpayers need to gather relevant supporting documents. For example, whenapplying for deductions related to children's education expenses, parents should submit school enrollment certificates or tuition payment receipts. Similarly, for medical treatment expenses deductions, individuals need to provide medical invoices.Taxpayers can claim these deductions through either the annual reconciliation process or the monthly withholding method. In the annual reconciliation process, taxpayers can declare their eligibility for specific deductions when submitting their annual personal income tax return. On the other hand, the monthly withholding method allows employers or income providers to deduct the applicable amountdirectly from employees' salaries before calculating their monthly income tax.It's important for taxpayers to understand that there are limits to each category of deduction. For example, the maximum amount that can be deducted for children's education expenses is capped at a certain limit per year. Additionally, some categories may have further restrictions based on factors such as age or level of education.It's advisable for taxpayers to keep track of theirrelevant expenses throughout the year and maintain proper documentation. This will help ensure accuracy andfacilitate a smooth deduction process during tax filing season.In summary, in 2024 individuals can continue to benefitfrom the personal income tax special additional deduction policy by deducting necessary expenses related tochildren's education, continuing education, medical treatment for serious illnesses, housing loan interest, rental expenses, and elderly care from their taxable income. To claim these deductions, taxpayers should familiarize themselves with the specific requirements and provide relevant supporting documents. Additionally, it's important to be aware of any limitations or restrictions that may apply to each category of deduction. Proactively keeping track of expenses and maintaining proper documentation will help facilitate a smooth deduction process during annualtax filing.===============================================2024年个税专项附加扣除标准及操作流程在2024年，个人所得税专项附加扣除标准将继续实行。