[{"data":1,"prerenderedAt":517},["ShallowReactive",2],{"article-/articles/xinzi/geshui-kouchu":3},{"id":4,"title":5,"body":6,"category":506,"date":507,"description":508,"extension":509,"lastReviewed":510,"meta":511,"navigation":512,"path":513,"seo":514,"stem":515,"__hash__":516},"articles/articles/xinzi/geshui-kouchu.md","个税专项附加扣除：6项扣除详解与填报方法",{"type":7,"value":8,"toc":487},"minimark",[9,14,23,28,117,120,124,129,139,144,155,161,163,167,172,193,196,202,204,208,212,224,228,240,245,253,255,259,263,274,278,294,298,306,308,312,316,321,326,369,374,376,380,384,389,393,411,417,422,424,428,433,436,440,443,447,450,452,455,461,467,473,476],[10,11,13],"h2",{"id":12},"什么是专项附加扣除","什么是专项附加扣除？",[15,16,17,18,22],"p",{},"2019年起，个人所得税计算增加了",[19,20,21],"strong",{},"专项附加扣除","制度。在计算应税所得时，除了基础减除费用（5000元/月）和\"三险一金\"之外，还可以再扣除这6项专项附加扣除，从而减少纳税额。",[15,24,25],{},[19,26,27],{},"6项专项附加扣除一览：",[29,30,31,47],"table",{},[32,33,34],"thead",{},[35,36,37,41,44],"tr",{},[38,39,40],"th",{},"扣除项目",[38,42,43],{},"月扣除额",[38,45,46],{},"年扣除额",[48,49,50,62,73,84,95,106],"tbody",{},[35,51,52,56,59],{},[53,54,55],"td",{},"子女教育",[53,57,58],{},"2000元/子女",[53,60,61],{},"24000元/子女",[35,63,64,67,70],{},[53,65,66],{},"继续教育",[53,68,69],{},"400元（学历）/ 职业资格当年定额3600元",[53,71,72],{},"4800元 / 3600元",[35,74,75,78,81],{},[53,76,77],{},"大病医疗",[53,79,80],{},"—",[53,82,83],{},"当年超过1.5万元部分，上限8万元",[35,85,86,89,92],{},[53,87,88],{},"住房贷款利息",[53,90,91],{},"1000元",[53,93,94],{},"12000元",[35,96,97,100,103],{},[53,98,99],{},"住房租金",[53,101,102],{},"800~1500元（按城市）",[53,104,105],{},"9600~18000元",[35,107,108,111,114],{},[53,109,110],{},"赡养老人",[53,112,113],{},"独生子女3000元/非独生子女分摊",[53,115,116],{},"36000元",[118,119],"hr",{},[10,121,123],{"id":122},"_1-子女教育","1. 子女教育",[15,125,126],{},[19,127,128],{},"享受条件：",[130,131,132,136],"ul",{},[133,134,135],"li",{},"子女年满3岁起至全日制学历教育结束（含幼儿园、小学、初中、高中、大学、研究生）",[133,137,138],{},"境外教育也可享受（需留存相关证明）",[15,140,141],{},[19,142,143],{},"扣除标准：",[130,145,146,152],{},[133,147,148,149],{},"每个子女每月 ",[19,150,151],{},"2000 元",[133,153,154],{},"父母双方可各扣 1000 元，也可由一方全额扣除 2000 元",[15,156,157,160],{},[19,158,159],{},"如何填报：","\n在\"个人所得税\"APP → 专项附加扣除 → 子女教育，填写子女信息、就读学校、父母分配比例。",[118,162],{},[10,164,166],{"id":165},"_2-继续教育","2. 继续教育",[15,168,169],{},[19,170,171],{},"享受条件及标准：",[130,173,174,184],{},[133,175,176,179,180,183],{},[19,177,178],{},"学历（学位）教育","：在职攻读学历期间，每月扣除 ",[19,181,182],{},"400 元","（同一学历教育最长不超过48个月）",[133,185,186,189,190],{},[19,187,188],{},"职业资格继续教育","：取得职业资格证书当年，一次性定额扣除 ",[19,191,192],{},"3600 元",[15,194,195],{},"常见职业资格包括：注册会计师、律师资格、教师资格证、技师证书、专业技术资格等。",[15,197,198,201],{},[19,199,200],{},"注意："," 学历教育和职业资格教育不能同年同时享受，只能选其一。",[118,203],{},[10,205,207],{"id":206},"_3-大病医疗","3. 大病医疗",[15,209,210],{},[19,211,128],{},[130,213,214,217],{},[133,215,216],{},"纳税人本人或配偶（不含子女、父母）当年发生的与基本医保相关的医药费用支出",[133,218,219,220,223],{},"扣除医保报销后，个人自负合规医疗费用超过",[19,221,222],{},"1.5万元","的部分",[15,225,226],{},[19,227,143],{},[130,229,230,237],{},[133,231,232,233,236],{},"个人自负部分超过1.5万元的，可在",[19,234,235],{},"8万元","限额内据实扣除",[133,238,239],{},"年度汇算清缴时申请（次年3-6月，在个税APP操作）",[15,241,242],{},[19,243,244],{},"如何操作：",[130,246,247,250],{},[133,248,249],{},"到当地医保部门（或医保APP）下载年度医疗支出汇总凭证",[133,251,252],{},"在次年个税APP汇算时录入",[118,254],{},[10,256,258],{"id":257},"_4-住房贷款利息","4. 住房贷款利息",[15,260,261],{},[19,262,128],{},[130,264,265,271],{},[133,266,267,268],{},"纳税人或配偶使用商业贷款或公积金贷款购买",[19,269,270],{},"中国境内首套住房",[133,272,273],{},"首套：以贷款银行系统标注为\"首套\"为准",[15,275,276],{},[19,277,143],{},[130,279,280,291],{},[133,281,282,283,286,287,290],{},"每月 ",[19,284,285],{},"1000 元","，最长 ",[19,288,289],{},"240 个月","（20年）",[133,292,293],{},"夫妻双方只能有一人享受，可由其中一人全额扣除",[15,295,296],{},[19,297,200],{},[130,299,300,303],{},[133,301,302],{},"仅限首套住房贷款，二套不可享受",[133,304,305],{},"租房（公租房、商业租房）不可同时享受住房租金扣除",[118,307],{},[10,309,311],{"id":310},"_5-住房租金","5. 住房租金",[15,313,314],{},[19,315,128],{},[130,317,318],{},[133,319,320],{},"本人在主要工作城市无自有住房，需租房居住",[15,322,323],{},[19,324,325],{},"扣除标准（按城市区分）：",[29,327,328,337],{},[32,329,330],{},[35,331,332,335],{},[38,333,334],{},"城市类型",[38,336,43],{},[48,338,339,349,359],{},[35,340,341,344],{},[53,342,343],{},"直辖市、省会城市、计划单列市（如北京、上海、广州、深圳、成都、杭州、南京等）",[53,345,346],{},[19,347,348],{},"1500 元",[35,350,351,354],{},[53,352,353],{},"其他城市（人口≥100万）",[53,355,356],{},[19,357,358],{},"1100 元",[35,360,361,364],{},[53,362,363],{},"其他城市（人口＜100万）",[53,365,366],{},[19,367,368],{},"800 元",[15,370,371,373],{},[19,372,200],{}," 夫妻双方主要工作城市不同，可各自扣除；但同一城市夫妻只能一方享受。不可与住房贷款利息扣除同时享受。",[118,375],{},[10,377,379],{"id":378},"_6-赡养老人","6. 赡养老人",[15,381,382],{},[19,383,128],{},[130,385,386],{},[133,387,388],{},"纳税人赡养60岁（含）以上的父母（含继父母、岳父母）",[15,390,391],{},[19,392,143],{},[130,394,395,405],{},[133,396,397,400,401,404],{},[19,398,399],{},"独生子女","：每月 ",[19,402,403],{},"3000 元","（全年 36,000 元）",[133,406,407,410],{},[19,408,409],{},"非独生子女","：兄弟姐妹共同分摊 3000 元/月，每人不超过 1500 元/月",[412,413,414],"blockquote",{},[15,415,416],{},"若只有一个兄弟姐妹，每人每月 1500 元；若有多人，协商分配但各自不超 1500 元。",[15,418,419],{},[19,420,421],{},"父母其中一方60岁以上即可享受，不要求双方均满60岁。",[118,423],{},[10,425,427],{"id":426},"如何填报三种方式","如何填报（三种方式）",[429,430,432],"h3",{"id":431},"方式一个人所得税app推荐","方式一：个人所得税APP（推荐）",[15,434,435],{},"下载\"个人所得税\"官方APP → 专项附加扣除填报 → 选择项目逐一填报",[429,437,439],{"id":438},"方式二通过单位扣缴义务人","方式二：通过单位（扣缴义务人）",[15,441,442],{},"将填好的《专项附加扣除信息表》提交给公司HR，由公司在每月发工资时预扣时直接扣除。",[429,444,446],{"id":445},"方式三次年汇算清缴时补报","方式三：次年汇算清缴时补报",[15,448,449],{},"如果当年忘记填报，可在次年3月1日至6月30日通过个税APP进行汇算清缴时统一申请退税。",[118,451],{},[10,453,454],{"id":454},"常见误区",[15,456,457,460],{},[19,458,459],{},"误区1：专项附加扣除会让公司知道我的私人情况？","\n单位只能看到扣除金额，看不到具体项目内容（如贷款情况、医疗信息）。如担心，可选择汇算清缴时自行申报。",[15,462,463,466],{},[19,464,465],{},"误区2：买了第二套房，还能扣住房贷款利息？","\n不能。仅限首套住房贷款利息。",[15,468,469,472],{},[19,470,471],{},"误区3：父母是农村户口，能享受赡养老人扣除吗？","\n可以，只要父母年满60岁即可，与户籍无关。",[10,474,475],{"id":475},"法律依据",[130,477,478,481,484],{},[133,479,480],{},"《个人所得税专项附加扣除暂行办法》（国发〔2018〕41号）",[133,482,483],{},"《个人所得税法》第6条",[133,485,486],{},"《国务院关于提高个人所得税有关专项附加扣除标准的通知》（国发〔2023〕13号）",{"title":488,"searchDepth":489,"depth":489,"links":490},"",2,[491,492,493,494,495,496,497,498,504,505],{"id":12,"depth":489,"text":13},{"id":122,"depth":489,"text":123},{"id":165,"depth":489,"text":166},{"id":206,"depth":489,"text":207},{"id":257,"depth":489,"text":258},{"id":310,"depth":489,"text":311},{"id":378,"depth":489,"text":379},{"id":426,"depth":489,"text":427,"children":499},[500,502,503],{"id":431,"depth":501,"text":432},3,{"id":438,"depth":501,"text":439},{"id":445,"depth":501,"text":446},{"id":454,"depth":489,"text":454},{"id":475,"depth":489,"text":475},"个税","2026-03-15","详解子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人6项个税专项附加扣除的条件、金额和填报方式。","md","2026-03-27",{},true,"/articles/xinzi/geshui-kouchu",{"title":5,"description":508},"articles/xinzi/geshui-kouchu","OjpPD79hz5OFaRjiRKJt7uZ8D793EFTftTvejsraq1o",1776774519586]