提醒福清人：仅剩1个月！
<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px;">倒计时1个月</span></p><p></p><section data-role="outer" label="Powered by 135editor.com" style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0.544px;"></span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">2020年度的</span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; color: rgb(255, 255, 255);">个人所得税综合所得年度汇算</span></strong></span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; color: rgb(255, 255, 255);">6月30日截止</span></strong></span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">还未办理的可要抓紧了</span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 16px; overflow-wrap: break-word !important;"></span><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; width: 583px; vertical-align: top; background-color: rgb(243, 243, 243); overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin: 3px 0px -3px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: flex; flex-flow: row nowrap; transform: translate3d(3px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; vertical-align: bottom; width: auto; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-end; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px 0px -25px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; justify-content: flex-start; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; width: 50px; height: 30px; vertical-align: top; overflow: hidden; box-shadow: rgb(0, 0, 0) 0px 0px 0px; border-style: solid; border-width: 5px; border-color: rgb(23, 188, 229) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(23, 188, 229); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin: 0px 0px 5px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: flex; flex-flow: row nowrap; overflow-wrap: break-word !important;"><section style="margin: 0px 5px; padding: 15px 20px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; width: auto; vertical-align: top; background-color: rgb(255, 255, 255); flex: 100 100 0%; align-self: flex-start; height: auto; border-width: 1px; border-style: solid; border-color: rgba(160, 239, 254, 0.4); overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; isolation: isolate; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; letter-spacing: 0px; line-height: 2; color: rgb(8, 8, 8); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">根据个人所得税法，居民个人每一纳税年度的收入减去6万元的减除费用，以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额，为应纳税所得额。而年度汇算，就是在平时已预缴税款的基础上<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">“查遗补漏、汇总收支、按年算账、多退少补”。</span></strong></p></section></section></section></section></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; color: rgb(8, 8, 8); line-height: 2; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center; line-height: 2em;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">“疫情捐赠”“学历教育”“继续教育”</span></strong></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center; line-height: 2em;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">等方面怎么扣除？</span></strong></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; text-align: center; line-height: 2em;">税务部门权威解答来了</section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; overflow-wrap: break-word !important;">一起来看攻略</p></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; width: 583px; background-color: rgb(224, 45, 105); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; color: rgb(255, 255, 255); font-size: 18px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">疫情时发生符合条件的捐赠：</strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">可以扣除</strong></p></section></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">去年疫情突如其来，不少个人向有关机构、组织捐款捐物，而</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; color: rgb(171, 25, 66);">国家层面也在个人所得税方面给予优惠——</span></strong></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; font-size: 16px;"><section powered-by="135编辑器" style="margin: 20px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px 20px 15px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; width: 533.109px; vertical-align: top; border-style: solid; border-width: 1px; border-color: rgb(127, 127, 127); box-shadow: rgb(227, 185, 138) -3px 3px 0px; height: auto;"><section powered-by="135编辑器" style="margin: -10px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; font-size: 20px; letter-spacing: 0px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: justify; letter-spacing: 0px; line-height: 2; color: rgb(8, 8, 8);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">2020年1月1日至2021年3月31日，个人通过公益性社会组织或者县级以上人民政府及其部门等国家机关，捐赠用于应对新型冠状病毒感染的肺炎疫情的现金和物品，允许<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">在计算应纳税所得额时全额扣除</span></strong>。</p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">居民个人取得工资薪金所得的，<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">可以选择在预扣预缴时扣除，也可以选择在年度汇算清缴时扣除。 </span></strong></p></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">只要在办理年度汇算时，正确</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; color: rgb(171, 25, 66);">填报受赠单位、捐赠凭证号、捐赠金额、扣除比例等相关信息，即可在税前扣除该笔捐赠费用</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">。</span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; color: rgb(8, 8, 8); line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; width: 583px; background-color: rgb(224, 45, 105); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; color: rgb(255, 255, 255); font-size: 18px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">学历教育：升学导致的跨教育阶段问题这样解决</strong></p></section></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">六项专项附加扣除政策是本轮个人所得税改革的亮点，其中，子女教育的扣除更是“热门政策”。在年度汇算填报子女教育扣除项目时，有些纳税人对升学衔接期间如何填报存在疑问——</span></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 16px; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 20px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px 20px 15px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; width: 566.438px; vertical-align: top; border-style: solid; border-width: 1px; border-color: rgb(127, 127, 127); box-shadow: rgb(227, 185, 138) -3px 3px 0px; height: auto;"><section powered-by="135编辑器" style="margin: -10px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; font-size: 20px; letter-spacing: 0px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: justify; letter-spacing: 0px; line-height: 2; color: rgb(8, 8, 8);"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;">根据相关规定，纳税人的子女接受全日制学历教育的相关支出，<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">按照每个子女每月1000元的标准定额扣除</span></strong>。学历教育包括——</section><section data-role="list" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;">义务教育</p></li><li><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;">高中阶段教育</p></li><li><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;">高等教育</p></li><li><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;">子女年满3岁至小学入学前处于学前教育阶段的，也可以享受扣除</p></li></ul></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;">对于连续性的学历（学位）教育，<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">升学衔接的寒暑假期间，也可以享受子女教育专项附加扣除。</span></strong><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;">纳税人可以在个人所得税APP填报专项附加扣除，系统在采集信息的时候会要求选择义务教育、高中阶段教育、高等教育这些教育阶段的<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66);">开始时间和结束时间</span></strong>。<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; background-color: rgb(255, 251, 0); color: rgb(171, 25, 66);">如果需要跨教育阶段填报的，纳税人应新增一条最新阶段的子女教育信息，而不是在原先填报的那条子女教育信息中修改。</span></strong> </section></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; width: 583px; background-color: rgb(224, 45, 105); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; color: rgb(255, 255, 255); font-size: 18px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">继续教育专项附加扣除：仅在取得当年扣除</strong></p></section></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px;">继续教育也属于六项专项附加扣除之一，同样</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 16px; color: rgb(171, 25, 66);">需要注意扣除的时间点——</span></strong></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 16px; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 20px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: right; justify-content: flex-end;"><section style="margin: 0px; padding: 0px 20px 15px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; display: inline-block; width: 566.438px; vertical-align: top; border-style: solid; border-width: 1px; border-color: rgb(127, 127, 127); box-shadow: rgb(227, 185, 138) -3px 3px 0px; height: auto;"><section powered-by="135编辑器" style="margin: -10px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; font-size: 20px; letter-spacing: 0px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: justify; letter-spacing: 0px; line-height: 2; color: rgb(8, 8, 8);"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(51, 51, 51); letter-spacing: 0px;">根据个人所得税法有关规定，在享受职业资格继续教育专项附加扣除时应注意，取得的职业资格证书需在《国家职业资格目录》范围内，且</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; color: rgb(171, 25, 66);">仅能在取得相关证书的当年申报扣除。</span></strong></section></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; width: 583px; background-color: rgb(224, 45, 105); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; color: rgb(255, 255, 255); font-size: 18px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">如何办理退税？</strong></p></section></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; color: rgb(8, 8, 8); line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 169, 0); overflow-wrap: break-word !important;"></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 169, 0); overflow-wrap: break-word !important;">■</span> 纳税人申请年度汇算退税，应当提供其在<strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(171, 25, 66); overflow-wrap: break-word !important;">中国境内开设的符合条件的银行账户</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(0, 0, 0); overflow-wrap: break-word !important;">。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 169, 0);">■</span><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"> </span>纳税人未提供本人有效银行账户，或者提供的信息资料有误的，税务机关将通知纳税人更正，纳税人按要求更正后依法办理退税。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; width: 583px; background-color: rgb(224, 45, 105); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 5px 10px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; text-align: left; color: rgb(255, 255, 255); font-size: 18px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">提醒：别忘在6月30日前</strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;">完成年度汇算</strong></p></section></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; overflow-wrap: break-word !important;">国家税务总局上海市税务局个人所得税处副处长陈超提醒，规范办理年度汇算，能有效厘清个人年度收入，更是纳税人的法定义务，</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; color: rgb(171, 25, 66); overflow-wrap: break-word !important;">希望广大纳税人能在6月30日前完成年度汇算——</span></strong><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; color: rgb(171, 25, 66); overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></span></strong></p><section data-role="list" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><ul class=" list-paddingleft-2" style="padding-top: 0px; padding-right: 0px; padding-bottom: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; min-height: 1em; line-height: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; overflow-wrap: break-word !important;">对于已申报需要退税的，税务机关将及时开展审核，纳税人可以在手机个人所得税APP中关注退税进度；</span></section></li><li><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; line-height: 2; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; min-height: 1em; line-height: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; overflow-wrap: break-word !important;">已申报需要补税的，也应于6月30日前及时缴纳税款，</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; color: rgb(171, 25, 66); overflow-wrap: break-word !important;">避免产生滞纳金</span></strong><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; letter-spacing: 0px; overflow-wrap: break-word !important;">。</span></section></section></section></li></ul></section></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; color: rgb(8, 8, 8); line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p></section></section><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; color: rgb(8, 8, 8); line-height: 2; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"><section powered-by="135编辑器" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; word-wrap: break-word !important; line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 41, 65); overflow-wrap: break-word !important;">别忘在规定时间内操作一下</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-align: center; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 41, 65); overflow-wrap: break-word !important;">说不定钱就退回你卡里</span></strong></span></p></section></section></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 41, 65); overflow-wrap: break-word !important;">转发、点赞、在看</span></strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; color: rgb(255, 41, 65); overflow-wrap: break-word !important;">提醒小伙伴抓紧办理一下哦</span></strong></span></p></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important;"/></p><hr style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); border-style: solid; border-right-width: 0px; border-bottom-width: 0px; border-left-width: 0px; border-color: rgba(0, 0, 0, 0.098); transform-origin: 0px 0px 0px; transform: scale(1, 0.5); box-sizing: border-box !important; overflow-wrap: break-word !important;"/><p></p><section style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; word-wrap: break-word !important; font-size: 14px; color: rgb(136, 136, 136);">来源：劳动报</span></section><p></p><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_TPW" id="wcn_editor_css"/> 纳税光荣
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