退钱啦！即将开始确认
<!----><style type="text/css">html{font-size:375%}</style><link href="https://pics-app.cnyw.net/static/publish/css/style.css?v=20240712" rel="stylesheet" position="1" data-qf-origin="/static/publish/css/style.css?v=20240712"><!-- 付费贴--> <div class="preview_article "> <!----> <section style="box-sizing: border-box; font-style: normal; font-weight: 400; text-align: justify; font-size: 16px; color: #3e3e3e;"><section style="text-align: center; margin: 0px 0%; line-height: 0; box-sizing: border-box;"><section class="empty_paragraph" style="max-width: 100%; vertical-align: middle; line-height: 0; box-sizing: border-box;"></section></section><section style="line-height: 1.75; color: #3e3e3e; letter-spacing: 1px; padding: 0px; box-sizing: border-box;"></section><section style="margin: 8px 0% 16px; box-sizing: border-box;"><section style="border-width: 0px 0px 1px; border-style: solid; border-bottom-color: #ff8124; font-size: 12px; box-sizing: border-box;"><section style="line-height: 1.75; color: #3e3e3e; letter-spacing: 1px; padding: 0px; box-sizing: border-box;"><p style="white-space: normal; margin: 0px; padding: 0px; box-sizing: border-box;"> </p><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0em; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; background-color: #ffffff; text-align: center; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">注意啦</span></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0em; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; background-color: #ffffff; text-align: center; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">2026年度</span></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0em; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; background-color: #ffffff; text-align: center; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">个税专项附加扣除信息确认</span></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-style: normal; font-weight: normal; visibility: visible;"><span style="font-size: 17px;">将于</span><span style="font-size: 17px; color: #000000; font-weight: bold;">2025年12月1日</span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; line-height: 1.6; letter-spacing: 0.034em; font-style: normal; font-weight: normal; visibility: visible;"><span style="font-size: 17px; color: #000000;">开始</span></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"> </span></section><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; caret-color: red; letter-spacing: 1px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">这项操作看似简单</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; caret-color: red; letter-spacing: 1px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">却藏着不少容易忽略的细节</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; caret-color: red; letter-spacing: 1px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">漏填信息可能少拿优惠</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; caret-color: red; letter-spacing: 1px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">填错项目还可能引发税务风险</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; caret-color: red; letter-spacing: 1px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">为帮助大家顺利扣除、明明白白省钱</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; line-height: 1.6; letter-spacing: 0.578px; font-weight: normal; color: #ff2941; font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px; color: #000000; font-weight: normal;">避开这些填报易错点</span></span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; line-height: 1.6; letter-spacing: 0.578px; font-weight: normal; color: #ff2941; font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px; color: #000000;">这份实用指南请收好！</span></span></strong></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible; color: #ff2941; font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.578px; visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px; color: #000000;">↓↓</span></span></strong></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 1.6em; visibility: visible;"> </p><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: #fdf5ea; z-index: 1; visibility: visible;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; visibility: visible;"><p style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; clear: both; min-height: 1em; z-index: 1; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; text-align: center; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px; color: #000000; font-weight: bold;">子女教育扣除</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"> </span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #31859b; visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">1.填报同一子女的合计扣除比例超过100%。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff0000; font-size: 17px; visibility: visible;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;"><span style="font-size: 17px;">父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #31859b; font-size: 17px;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">2.子女毕业后不再接受全日制学历教育，未录入子女教育终止时间，继续享受子女教育专项附加扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff0000; font-size: 17px;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">子女全日制学历教育结束后，应及时在个税App录入子女教育终止时间，不得再继续享受扣除。子女在境外接受教育时，应及时在个税App上传境外学校录取通知书、留学签证等境外教育佐证资料。</span></span></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: #fdf5ea; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; clear: both; min-height: 1em; z-index: 1; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; text-align: center;"><span style="font-size: 17px; color: #000000; font-weight: bold;">继续教育扣除</span></p></section><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 1.5px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #31859b;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; color: #333333; background-color: transparent; font-size: 17px; text-indent: 2.17647em;"><span style="font-size: 17px; font-weight: normal;">报名参加自学考试，从报名当月开始填报继续教育专项附加扣除。</span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br /></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #ff0000; font-size: 17px;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">按照《高等教育自学考试暂行条例》有关规定，高等教育自学考试应考者取得一门课程的单科合格证书后，教育部门即为其建立考籍管理档案。具有考籍管理档案的考生，可以按规定享受继续教育专项附加扣除。</span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br /></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">纳税人在中国境内接受学历（学位）继续教育的支出，在学历（学位）教育期间按照每月400元定额扣除。同一学历（学位）继续教育的扣除期限不能超过48个月。</span></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: #fdf5ea; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; clear: both; min-height: 1em; z-index: 1; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; text-align: center;"><span style="font-size: 17px; color: #000000; font-weight: bold;">住房贷款利息扣除</span></p></section><p style="-webkit-tap-highlight-color: transparent; margin: 8px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">1.婚后购买住房，夫妻双方均按100%享受住房贷款利息专项附加扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">纳税人本人或者配偶单独或者共同购买住房发生的首套住房贷款利息支出，经夫妻双方约定，可选择由其中一方按扣除标准的100%扣除，另一方则不能扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">2.夫妻双方一方填报住房贷款利息专项附加扣除，另一方填报住房租金专项附加扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.064em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); letter-spacing: 0.544px; text-align: justify; text-indent: 34px; text-decoration-thickness: initial; font-size: 17px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; display: inline !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">纳税人及其配偶在一个纳税年度内，不得同时分别享受住房贷款利息和住房租金专项附加扣除。</span></span></span></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: #fdf5ea; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; clear: both; min-height: 1em; z-index: 1; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; text-align: center;"><span style="font-size: 17px; color: #000000; font-weight: bold;">住房租金扣除</span></p></section><p style="-webkit-tap-highlight-color: transparent; margin: 8px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">夫妻双方主要工作城市相同，双方均填列住房租金专项附加扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.064em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); letter-spacing: 0.544px; text-align: justify; text-indent: 34px; text-decoration-thickness: initial; font-size: 17px; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; display: inline !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">夫妻主要工作城市相同且没有自有住房而发生的住房租金支出，只能由一方（即承租人）填写扣除。</span></span></span></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 40px;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 30px; height: 0px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 30px; height: 0px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 30px; height: 0px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 30px; height: 0px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 30px; height: 0px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: #fdf5ea; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; clear: both; min-height: 1em; z-index: 1; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; text-align: center;"><span style="font-size: 17px; color: #000000; font-weight: bold;">赡养老人扣除</span></p></section><p style="-webkit-tap-highlight-color: transparent; margin: 8px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">1.赡养年满60周岁的父母，赡养人为非独生子女，却按独生子女填报。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">只要纳税人有兄弟姐妹，不管是已退休，还是无赡养能力，纳税人均不得按独生子女填报。对</span></span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-indent: 2.17647em; background-color: transparent; caret-color: red;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">兄弟姐妹均已去世的，纳税人可以从第二年起按独生子女享受扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 1.5px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">2.因父母未满60周岁，错误填报祖父母、外祖父母信息。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 1.5px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">被赡养人是指纳税人年满60周岁的父母，以及子女均已去世的年满60周岁的祖父母、外祖父母。子女健在的祖父母或外祖父母不符合赡养老人专项附加扣除条件。</span></span></span></p></section></section><section style="-webkit-tap-highlight-color: transparent; margin: -20px 0px 0px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 50px; transform: rotateZ(0deg);"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 40px;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: center;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; width: 30px; height: 0px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></section></section></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; background-color: #fdf5ea; z-index: 1;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent;"><section style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="-webkit-tap-highlight-color: transparent; margin: 10px auto; padding: 15px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; clear: both; min-height: 1em; z-index: 1; line-height: 1.75em; letter-spacing: 1.5px; font-size: 14px; color: #333333; background-color: transparent; text-align: center;"><span style="font-size: 17px; color: #000000; font-weight: bold;">3岁以下婴幼儿照护扣除</span></p></section><p style="-webkit-tap-highlight-color: transparent; margin: 8px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 1.5px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; font-size: 17px; letter-spacing: 1.5px; color: #31859b; font-weight: bold;"><span style="font-size: 17px; color: #000000;">易错情形>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">同一婴幼儿，父母在填报3岁以下婴幼儿照护专项附加扣除时，双方填报的扣除比例合计超过100%。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; z-index: 1; text-align: justify; letter-spacing: 1.5px; background-color: transparent; text-indent: 2.17647em; line-height: 1.75em; color: #ff0000; font-size: 17px; font-weight: bold;"><span style="font-size: 17px; color: #007aaa;">正确处理>></span></span></strong></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 1.5px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">纳税人照护未满三周岁子女的相关支出，按照每个子女每月2000元的标准定额扣除。</span></span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px 0px 8px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; font-size: 17px; text-indent: 2.17647em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px; letter-spacing: 1.5px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">父母可以选择一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。</span></span></span></p></section></section></section></section><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><section style="-webkit-tap-highlight-color: transparent; margin: 0px 0.5em; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; font-size: 15px; letter-spacing: 1px; line-height: 2;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: unset;"><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em; text-align: center;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #fd3d49;"><strong style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 17px;"><span style="font-size: 18px; color: #007aaa;">2026年度专项附加扣除申报指南</span></span></strong></span></p></section></section><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">1.打开「个人所得税APP」，点击「办&查」。</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; font-size: 15px; letter-spacing: 1px; background-color: #ffffff; line-height: 0;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; display: inline-block; line-height: 1.75em;"><img class="rich_pages wxw-img" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; vertical-align: middle; height: auto !important; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 562.995px !important; visibility: visible !important;" src="https://pics-app.cnyw.net/20251125/17640572519858267040.jpeg" alt="图片" /></section></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-align: unset; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; font-size: 15px; letter-spacing: 1px; background-color: #ffffff;"><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">2.选择「专项附加扣除」。</span></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; font-size: 15px; letter-spacing: 1px; background-color: #ffffff; text-align: center; line-height: 1.75em;"><img class="rich_pages wxw-img" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; vertical-align: bottom; height: auto !important; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible !important; width: 652.995px !important;" src="https://pics-app.cnyw.net/20251125/17640572532939203683.png" alt="图片" /></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgba(0, 0, 0, 0.9); font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-align: unset; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; font-size: 15px; letter-spacing: 1px; background-color: #ffffff;"><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">3.</span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 1px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">根据个人实际情况填报，点击填报项后选择「扣除年度」。</span></span></span><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br /></span></p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 1px;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></span></p><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 1.75em;"><img class="rich_pages wxw-img js_insertlocalimg" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; vertical-align: bottom; height: auto !important; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 562.995px !important; visibility: visible !important;" src="https://pics-app.cnyw.net/20251125/17640572547294541035.jpeg" alt="图片" /></section><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em;"> </p><p style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; clear: both; min-height: 1em; line-height: 1.75em; text-align: center;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> </span></p><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">干货满满！</span></span></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center;"><span style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 17px;">记得转发分享给朋友们</span></span></section></section></section><section class="empty_paragraph" style="text-align: center; margin: 10px 0% 0px; line-height: 0; box-sizing: border-box;"></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; color: #3e3e3e; font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; letter-spacing: 4px;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; color: #3e3e3e; font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"><section class="empty_paragraph" style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: #3e3e3e; font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: 0.544px; orphans: 2; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; text-align: center;"></section><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; color: #3e3e3e; font-family: PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; orphans: 2; text-align: justify; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; background-color: #ffffff; letter-spacing: 4px;"><section style="-webkit-tap-highlight-color: transparent; margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center;"></section></section></section></section><section style="margin: 8px 0% 16px; box-sizing: border-box;"><section style="border-width: 0px 0px 1px; border-style: solid; border-bottom-color: #ff8124; font-size: 12px; box-sizing: border-box;"><p style="text-align: center; margin: 0px; padding: 0px; box-sizing: border-box;">来源：经济日报微信综合中国税务报、中国会计报</p></section></section><p class="empty_paragraph" style="text-align: center; margin: 0px; padding: 0px; box-sizing: border-box;"> </p></section></section><section style="text-align: center; margin-top: 10px; margin-bottom: 10px; line-height: 0; box-sizing: border-box;"><section class="empty_paragraph" style="max-width: 100%; vertical-align: middle; line-height: 0; box-sizing: border-box;"></section></section><section style="text-align: center; margin: 10px 0% 0px; line-height: 0; box-sizing: border-box;"><section class="empty_paragraph" style="max-width: 100%; vertical-align: middle; line-height: 0; box-sizing: border-box;"></section></section></section><p style="display: none;"> </p> <!----></div>
页:
[1]