开始确认！福清这些人可以退钱！
<section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 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; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; color: rgb(0, 0, 0); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Apple Color Emoji, Emoji Symbols Font, Segoe UI Symbol, Arial, sans-serif; font-size: 16px; text-align: center; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(0, 122, 170); color: rgb(255, 255, 255); font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> 2022年个人所得税专项附加扣除 </strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; color: rgb(0, 0, 0); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Apple Color Emoji, Emoji Symbols Font, Segoe UI Symbol, Arial, sans-serif; font-size: 16px; text-align: center; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(0, 122, 170); color: rgb(255, 255, 255); font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"> 已经开始确认啦！</strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; color: rgb(0, 0, 0); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Apple Color Emoji, Emoji Symbols Font, Segoe UI Symbol, Arial, sans-serif; font-size: 16px; text-align: center; line-height: 1.75em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="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;"></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; color: rgb(0, 0, 0); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Apple Color Emoji, Emoji Symbols Font, Segoe UI Symbol, Arial, sans-serif; font-size: 16px; text-align: center; line-height: 1.75em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="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;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">哪些人可以享受？</span></section><section style="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;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">扣除标准是什么？</span></section><section style="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;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 0, 0); font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">一文为你说清楚——</span></section></section><p></p><section style="margin: 0px; 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background-color: rgb(222, 240, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: auto; vertical-align: bottom; border-width: 0px; border-radius: 0px 0px 10px; border-style: none; border-color: rgb(62, 62, 62); flex: 100 100 0%; align-self: flex-end; height: auto; background-color: rgb(222, 240, 255);"><section powered-by="xiumi.us" style="margin: -5px 0px 6px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: translate3d(6px, 0px, 0px);"><section style="margin: 0px; padding: 0px 20px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; font-size: 18px; color: rgb(16, 90, 189); letter-spacing: 0px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">专项附加扣除的申报条件</strong></span></p></section></section></section></section></section></section></section></section></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 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); transform: translate3d(-3px, 0px, 0px); justify-content: center; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 656.688px; vertical-align: top; box-shadow: rgb(95, 156, 239) 5px 0px 0px; border-width: 0px; border-radius: 10px; border-style: none; border-color: rgb(62, 62, 62); overflow: hidden; height: auto;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 651.688px; vertical-align: top; background-color: rgb(250, 247, 238); box-shadow: rgb(95, 156, 239) -5px 0px 0px; border-width: 1px; border-radius: 10px; border-style: solid; border-color: rgb(62, 62, 62); overflow: hidden; height: auto;"><section powered-by="xiumi.us" style="margin: 0px; padding: 20px 15px 15px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 649.688px; vertical-align: top; box-shadow: rgb(95, 156, 239) 0px 0px 0px; border-width: 0px;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2; letter-spacing: 0px; color: rgb(62, 62, 62); text-align: left;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px;">目前，纳税人可以享受</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px;">等6类专项附加扣除！</span></span></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: translate3d(0px, 0px, 0px);"><section style="margin: 0px; padding: 10px 5px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 619.688px; height: 240px; vertical-align: top; overflow-y: auto; background-color: rgba(222, 237, 242, 0.89);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; overflow-x: hidden;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; vertical-align: middle; width: 85.3438px;"><section powered-by="xiumi.us" style="margin: 10px 0px 5px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 0.8; font-size: 11px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 0px; display: inline-block; 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font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">向上滑动阅览</span></p></section></section></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="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: 0;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; vertical-align: middle; background-image: url(https://www.fqlook.cn/plugin.php?id=wcn_editor:wx_img&url=https://mmbiz.qpic.cn/mmbiz_jpg/vwCb7hsvFM1yVFMNZmGibRn9bdRP4AmxJ9tyWk6fE9NCbJibBG2rkB21UoJwzy7KeB3lA0rTGmVGesmmdeE42N7A/640?wx_fmt=jpeg); background-repeat: no-repeat; background-size: 100%; display: inline-block;"></section></section></section><section powered-by="xiumi.us" style="margin: 10px 0px; 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padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: auto; vertical-align: bottom; border-width: 0px; border-radius: 0px 0px 10px; border-style: none; border-color: rgb(62, 62, 62); flex: 100 100 0%; align-self: flex-end; height: auto; background-color: rgb(222, 240, 255);"><section powered-by="xiumi.us" style="margin: -5px 0px 6px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: translate3d(6px, 0px, 0px);"><section style="margin: 0px; padding: 0px 20px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; font-size: 18px; color: rgb(16, 90, 189); letter-spacing: 0px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">4种情况需修改专项附加扣除信息</strong></span></p></section></section></section></section></section></section></section></section></section></section></section><section style="margin: 10px 0px; padding: 0px; outline: 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; text-indent: 0em; white-space: normal; background-color: rgb(255, 255, 255); transform: translate3d(-3px, 0px, 0px); justify-content: center; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 0px 0px 5px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 656.688px; vertical-align: top; box-shadow: rgb(95, 156, 239) 5px 0px 0px; border-width: 0px; border-radius: 10px; border-style: none; border-color: rgb(62, 62, 62); overflow: hidden; height: auto;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 651.688px; vertical-align: top; background-color: rgb(250, 247, 238); box-shadow: rgb(95, 156, 239) -5px 0px 0px; border-width: 1px; border-radius: 10px; border-style: solid; border-color: rgb(62, 62, 62); overflow: hidden; height: auto;"><section powered-by="xiumi.us" style="margin: 0px; padding: 20px 15px 15px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 649.688px; vertical-align: top; box-shadow: rgb(95, 156, 239) 0px 0px 0px; border-width: 0px;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2; letter-spacing: 0px; font-size: 14px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">■ 想修改2022年赡养老人、子女教育、住房贷款利息的扣除比例；</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">■ 有老人在2021年去世，2022年不能再申请赡养老人专项附加扣除；</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">■ 夫妻一方不再申请住房贷款利息专项附加扣除，在2022年由另一方申报；</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px;">■ 房租和房贷需要替换扣除的情况，即：2022年不再申报住房租金，改为申报住房贷款利息，或2022年不再申报住房贷款利息，改为申报住房租金</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 2px; font-size: 15px; color: rgb(0, 0, 0);">。</span></span></p></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 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; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; line-height: 1.75em;"><section style="margin: 10px 0px 20px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap; text-align: center; justify-content: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: auto; vertical-align: top; min-width: 10%; flex: 0 0 auto; height: auto; align-self: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px -10px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; vertical-align: bottom; width: auto; align-self: flex-end; flex: 0 0 auto; min-width: 10%; height: auto;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; vertical-align: top; border-style: none; border-width: 0px; border-radius: 0px 0px 10px; border-color: rgb(62, 62, 62); background-color: rgba(255, 255, 255, 0); overflow: hidden; width: 30px; height: auto; transform: matrix(1, 0, -0.2, 1, 0, 0);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: translate3d(10px, 0px, 0px);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 30px; vertical-align: top; box-shadow: rgb(0, 0, 0) 0px 0px 0px inset;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: matrix(1, 0, 0.2, 1, 0, 0);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 30px; vertical-align: top; border-top: 0px none rgb(62, 62, 62); border-top-left-radius: 10px; overflow: hidden; background-image: linear-gradient(315deg, rgb(34, 163, 254) 0%, rgb(189, 232, 255) 100%); border-left: 0px none rgb(62, 62, 62); border-bottom-left-radius: 10px; box-shadow: rgb(222, 240, 255) -3px 0px 3px inset;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 30px; height: 10px; vertical-align: top; overflow: hidden; box-shadow: rgb(0, 0, 0) 0px 0px 0px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; vertical-align: bottom; width: auto; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgba(255, 255, 255, 0); flex: 0 0 auto; align-self: flex-end; min-width: 10%; height: auto; line-height: 0; letter-spacing: 0px;"><section style="margin: 0px; padding: 0px 0px 0px 10px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 230.859px; vertical-align: top;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 220.859px; height: 15px; vertical-align: top; overflow: hidden; border-width: 0px; border-radius: 10px 10px 0px 0px; border-style: none; border-color: rgb(62, 62, 62); background-color: rgb(222, 240, 255);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-flow: row nowrap;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: auto; vertical-align: bottom; border-width: 0px; border-radius: 0px 0px 10px; border-style: none; border-color: rgb(62, 62, 62); flex: 100 100 0%; align-self: flex-end; height: auto; background-color: rgb(222, 240, 255);"><section style="margin: -5px 0px 6px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; transform: translate3d(6px, 0px, 0px);"><section style="margin: 0px; padding: 0px 20px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; font-size: 18px; color: rgb(16, 90, 189); letter-spacing: 0px; line-height: 1;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">信息填报易错“9大提醒”</strong></span></p></section></section></section></section></section></section></section></section></section></section></section><section data-tools="135编辑器" data-id="107452" data-color="#374aae" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; vertical-align: inherit; line-height: 1.75em; text-indent: 0em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒①：</strong></span></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">同一子女的子女教育扣除项目，父母双方的扣除比例应符合政策规定标准。</strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; vertical-align: inherit; line-height: 1.75em; text-indent: 0em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; vertical-align: inherit; line-height: 1.75em; text-indent: 0em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人的子女接受全日制学历教育的相关支出，按照每个子女每月1000元的标准定额扣除，父母可以选择由其中一方按扣除标准的100%扣除，也可以选择由双方分别按扣除标准的50%扣除。</span></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 2em; line-height: 1.75em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">您需要与共同扣除人进行沟通，确认双方填报的子女教育（同一子女）扣除比例之和不超过100%。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒②：</strong></span></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">夫妻双方非婚前分别购买的住房，只能选择一方扣除住房贷款利息。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生的首套住房贷款利息支出，在实际发生贷款利息的年度，按照每月1000元的标准定额扣除。经夫妻双方约定，可以选择由其中一方扣除。夫妻双方婚前分别购买住房发生的首套住房贷款，其贷款利息支出，婚后可以选择其中一套购买的住房，由购买方按扣除标准的100%扣除，也可以由夫妻双方对各自购买的住房分别按扣除标准的50%扣除。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人确认其住房是否为夫妻双方婚前分别购买，如果属于婚后购买的，只能选择一方扣除；如果属于婚前分别购买的，需与配偶沟通确认扣除方式。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 2px; font-size: 15px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒③：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人填报的赡养老人项目，共同扣除人的合计扣除金额要符合标准。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人为非独生子女的，由其与兄弟姐妹分摊每月2000元的扣除额度，每人分摊的额度不能超过每月1000元。可以由赡养人均摊或约定分摊，也可以由被赡养人指定分摊。约定分摊或者指定分摊的须签订书面分摊协议，指定分摊优于约定分摊。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人与共同扣除人进行沟通，确认各自填报的赡养老人扣除金额之和不超过2000元，且每人分摊额度不超过每月1000元。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒④：</strong></span></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">同一专项附加扣除项目，纳税人只能选择一处扣缴义务人扣除。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人同时从两处以上取得工资、薪金所得，并由扣缴义务人办理专项附加扣除的，对同一专项附加扣除项目，一个纳税年度内，纳税人只能选择其中一处扣除。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人检查是否存在同一项目多处扣除的情况，如果存在应当及时作废多余的扣除项目。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 2px; font-size: 15px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒⑤：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人与其配偶主要工作城市相同的，只能由一方扣除住房租金。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人在主要工作城市没有自有住房而发生的住房租金支出，可以按照规定标准定额扣除。住房租金支出由签订租赁住房合同的承租人扣除。夫妻双方主要工作城市相同的，只能由一方扣除住房租金支出。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人与配偶进行沟通，如果主要工作城市相同，确认没有同时扣除住房租金支出。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 2px; font-size: 15px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒⑥：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人与其配偶不能同时扣除住房租金和住房贷款利息支出。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人及其配偶在一个纳税年度内不能同时分别享受住房贷款利息和住房租金专项附加扣除。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人与配偶进行沟通，商定各自享受的扣除项目和扣除方</span></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">式，确认没有同时扣除住房租金和住房贷款利息支出。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 2px; font-size: 15px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒⑦：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人应当确保填报子女、配偶、赡养老人身份信息准确。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人对提交信息的真实性、准确性、完整性负责，专项附加扣除信息发生变化的，纳税人应当及时向扣缴义务人或税务机关提供相关信息。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人检查填报的子女、配偶、赡养老人身份信息是否与其身份证件上记录的信息保持一致。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 2px; font-size: 15px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒⑧：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人填报职业资格继续教育的，应当在取得相关证书的当年享受扣除。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出，在取得相关证书的当年，按照3600元定额扣除。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳税人填报技能人员、专业技术人员职业资格继续教育扣除的，应当为取得相关证书的当年，并检查填报证书名称、证书编号、发证机关、发证（批准）时间等信息是否与证书保持一致。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: Optima-Regular, PingFangTC-light; letter-spacing: 2px; font-size: 15px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒⑨：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人填报学历继续教育的，应当为中国境内接受的学历（学位）继续教育。</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相关政策：</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">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。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; vertical-align: inherit; text-indent: 0em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒内容：</strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">提醒纳</span></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; caret-color: red; box-sizing: border-box !important; overflow-wrap: break-word !important;">税人接受继续教育类型应当为国家承认的学历（学位）教育，比如自学考试、成人高考、同等学历申请学位、网络大学等可享受学历继续教育专项附加扣除。</span></span></p><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(62, 62, 62); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; color: rgb(0, 0, 0);"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; box-sizing: border-box !important; overflow-wrap: break-word !important;">奋斗了一年<br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; box-sizing: border-box !important; overflow-wrap: break-word !important;">年终奖就要来了！</span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; box-sizing: border-box !important; overflow-wrap: break-word !important;">但今年</span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税方式将发生重大变化</strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span></section></section><section style="margin: 10px 0px -15px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; isolation: isolate; line-height: 1.75em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px 0px 20px; padding: 0px; outline: 0px; max-width: 100%; justify-content: center; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 15px 22px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: 677px; vertical-align: top; border-style: dashed; border-width: 2px; border-color: rgb(98, 139, 185); height: auto;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">根据财政部、税务总局如下规定，居民个人取得全年一次性奖金，符合国家规定的，在2021年12月31日前，不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照本通知所附按月换算后的综合所得税率表，确定适用税率和速算扣除数，单独计算纳税。</span></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(217, 33, 66); font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 2px; box-sizing: border-box !important; overflow-wrap: break-word !important;">从2022年1月1日起，年终奖就要并入当年综合所得一并计算缴纳个人所得税了。</span></strong></span></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">可点击查看大图</span></section></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">简单来说就是：</span></section><ul class=" list-paddingleft-2" style="padding: 0px 0px 0px 2.2em; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">今年年底前，缴纳个税有两种计税方式，即单独计税和合并计税。</span></section></li><li><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">到了明年取得的收入，就只有合并计税一种方式了。</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span></span></section></li></ul><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">这两种计税方式，到手奖金可能差上万元！举两个例子告诉你：</span></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px 0px 13px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px 0px 0px 9px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(95, 156, 239); border-bottom-left-radius: 0px; min-width: 10%; height: auto;"><section powered-by="xiumi.us" style="margin: 2px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; color: rgb(95, 156, 239); font-size: 18px; line-height: 1.3;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">例子1</strong></span></p></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); line-height: 1.7; letter-spacing: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em; text-indent: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">A公司小王，2020年工资扣除三险一金、免征额等后，应纳税所得额15万元，年终奖3万元。</span></section><ul class=" list-paddingleft-2" style="padding: 0px 0px 0px 2.2em; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">按单独计税</strong>，</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">小王共需缴纳900元个税，年终奖到手</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">29100元</strong>；</span></span></section></li><li><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 122, 170); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">按合并计税</strong>，</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相当于年终奖扣税6000元，到手</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">24000元</strong>。</span></span></section></li></ul><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em; text-indent: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">对小王来说，两种计税方式下，到手的年终</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">奖<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">差了5100元</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="margin: 0px 0px 13px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; justify-content: flex-start;"><section style="margin: 0px; padding: 0px 0px 0px 9px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: inline-block; width: auto; vertical-align: top; border-left: 5px solid rgb(95, 156, 239); border-bottom-left-radius: 0px; min-width: 10%; height: auto;"><section powered-by="xiumi.us" style="margin: 2px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: justify; color: rgb(95, 156, 239); font-size: 18px; line-height: 1.3;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">例子2</strong></span></p></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgb(0, 0, 0); line-height: 1.7; letter-spacing: 0px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em; text-indent: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">B公司小李，2</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">020年工资扣除三险一金、免征额等，应纳税所得额3万元，年终奖27万元。</span></span></section><ul class=" list-paddingleft-2" style="padding: 0px 0px 0px 2.2em; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><li><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">按单独计税</strong>，小李年终奖共需缴税52590元，工资缴税900元，合计<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">53490元</strong>；</span></section></li><li><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">按合并计税</strong>，则共需缴纳个税<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">43080元</strong>。</span></section></li></ul><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em; text-indent: 2em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; box-sizing: border-box !important; overflow-wrap: break-word !important;">对小李来说，两种计税方式取得的年收入<strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">相差10410元</strong>。</span></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; line-height: 2em;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: left; color: rgb(0, 0, 0); line-height: 1.7; letter-spacing: 0px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light;">总结一下，单独计税适用于工资高于年终奖的员工，合并计税则适用于年终奖较多的员工。</span></p></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; outline: 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 3px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">赶紧把这个信息</strong></span></section><section style="margin: 0px; padding: 0px 3px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; text-align: center; line-height: 1.75em;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; letter-spacing: 2px; font-family: Optima-Regular, PingFangTC-light; color: rgb(217, 33, 66);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">分享给身边人！</strong></span></section></section><p></p><p><span style="color: rgb(178, 178, 178); font-family: Optima-Regular, PingFangTC-light; font-size: 12px; letter-spacing: 2px; text-align: right; background-color: rgb(255, 255, 255);">来源：国家税务总局官网、个人所得税等</span></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_RC4" id="wcn_editor_css"/> 除了国有企事业单位，谁会没事去主动交个人所得税
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