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收藏学习 ▌六项专项附加扣除留存资料一表搞定!

  • 2026-04-20 20:19:29
收藏学习 ▌六项专项附加扣除留存资料一表搞定!

这几天，个税六项专项附加扣除的相关消息刷爆了朋友圈！纳税人要享受六项专项附加扣除应该怎么办理？总结起来，其实就是三步：一是对条件，二是报信息，三是留资料。

其中，不少人对第三步要留什么资料还不是太清楚。所以，今天小编就把相关要点给大家摘出来了，一张表简单明了！快快收藏学习吧！

名称

明细小类

资料留存

子女教育

在中国境内接受教育

无

在中国境外接受教育

境外学校录取通知书、留学签证等

继续教育

接受学历（学位）继续教育

无

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

职业资格相关证书

住房贷款利息

首套住房贷款

住房贷款合同、贷款还款支出凭证

住房租金

-------

住房租赁合同、协议等

赡养老人

独生子女，非独生子女均摊

无

非独生子女约定或指定分摊

约定或指定分摊的书面分摊协议等

大病医疗

--------

医药服务收费及医保报销相关票据原件或复印件，或者医疗保障部门出具的纳税年度医药费用清单等

特别提醒

1.纳税人应将相关留存备查资料，自法定汇算清缴期结束后保存五年。

2.留存资料在申报时既不需要提交税务机关，也不需要提交扣缴单位。

3.纳税人应当对报送的专项附加扣除信息的真实性、准确性、完整性负责。

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编辑设计：北京税务

来源：上海税务

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  135. /yingpanguazai/ssd/ssd1/www/no.67808.cn/vendor/topthink/framework/src/think/contract/TemplateHandlerInterface.php ( 1.60 KB )
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  138. /yingpanguazai/ssd/ssd1/www/no.67808.cn/vendor/topthink/think-template/src/template/contract/DriverInterface.php ( 0.86 KB )
  139. /yingpanguazai/ssd/ssd1/www/no.67808.cn/runtime/temp/6df755f970a38e704c5414acbc6e8bcd.php ( 12.06 KB )
  140. /yingpanguazai/ssd/ssd1/www/no.67808.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000520s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000536s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000276s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000257s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000490s ]
  6. SELECT * FROM `set` [ RunTime:0.000722s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000458s ]
  8. SELECT * FROM `article` WHERE `id` = 482409 LIMIT 1 [ RunTime:0.000504s ]
  9. UPDATE `article` SET `lasttime` = 1776712076 WHERE `id` = 482409 [ RunTime:0.004164s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000234s ]
  11. SELECT * FROM `article` WHERE `id` < 482409 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000594s ]
  12. SELECT * FROM `article` WHERE `id` > 482409 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000465s ]
  13. SELECT * FROM `article` WHERE `id` < 482409 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001292s ]
  14. SELECT * FROM `article` WHERE `id` < 482409 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.007963s ]
  15. SELECT * FROM `article` WHERE `id` < 482409 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.003448s ]
0.090390s