这四种情况可享受个税优惠！
<section data-role="outer" class="article135" label="edit by 135editor"><section style="margin-bottom: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class="_135editor"><p style="text-align:center;margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span></p><p style="margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.75em; visibility: visible; overflow-wrap: break-word !important; text-align: center;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></span></p><p style="margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; box-sizing: border-box; line-height: 1.75em; visibility: visible; overflow-wrap: break-word !important; text-align: center;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">2022年度个人所得税综合所得汇算清缴</span></p><p style="text-align:center;margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">很快就要开始了</span></p><p style="text-align:center;margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">有哪些个税优惠可以享受？</span></p><p style="text-align:center;margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">如何享受？</span><span style="letter-spacing: normal;"></span></p><p style="text-align:center;margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;"><br/></p></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: flex;width: 661px;flex-flow: column nowrap;visibility: visible;overflow-wrap: break-word !important;" class="_135editor"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;z-index: 3;visibility: visible;overflow-wrap: break-word !important;" class=""><section style="margin-top: 10px; margin-bottom: -13px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start; display: flex; flex-flow: row nowrap; visibility: visible; transform: translate3d(10px, 0px, 0px); overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;width: 18px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;transform: rotateZ(340deg);-webkit-transform: rotateZ(340deg);-moz-transform: rotateZ(340deg);-ms-transform: rotateZ(340deg);-o-transform: rotateZ(340deg);"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;line-height: 0;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 18px;height: auto;visibility: visible;overflow-wrap: break-word !important;" class=""></section></section></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: flex-start; visibility: visible; overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 9px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;background-color: rgba(255, 255, 255, 0);min-width: 10%;flex: 0 0 auto;height: auto;border-style: solid;border-width: 3px;border-color: #5f9cef;align-self: flex-end;visibility: visible;overflow-wrap: break-word !important;" class=""><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: #5f9cef;text-align: justify;visibility: visible;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">个人养老金递延</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">纳税优惠</strong></span></p></section></section><section style="box-sizing:border-box;margin-left: 20px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 100 100 0%;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;background-color: #5f9cef;height: 1px;visibility: visible;overflow-wrap: break-word !important;" class=""><svg viewbox="0 0 1 1" style="box-sizing:border-box;float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;" xml:space="default"></svg></section></section></section></section></section><section style="margin-bottom: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class="_135editor"><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;" class=""><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">政策内容：</strong></span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">自2022年1月1日起，对个人养老金实施递延纳税优惠政策。</span></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;visibility: visible;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 11px;outline: 0px;max-width: 100%;display: inline-block;width: 661px;vertical-align: top;border-style: solid;border-width: 0px 0px 5px;border-color: rgb(222, 54, 54) rgb(222, 54, 54) rgb(95, 156, 239);align-self: flex-start;flex: 0 0 auto;visibility: visible;overflow-wrap: break-word !important;" class=""><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);visibility: visible;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">1</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;visibility: visible;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">缴费</strong><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">环节</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人向个人养老金资金账户的缴费，按照</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">12000元/年的限额标准，在综合所得或经营所得中据实扣除。</span></strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);visibility: visible;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">2</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;visibility: visible;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">投资</strong><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">环节</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">计入个人养老金资金账户的投资收益</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">暂不征收</span></strong></span><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人所得税。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);visibility: visible;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">3</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;visibility: visible;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">领取环节</strong><br style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人领取的个人养老金，</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">不并入综合所得，单独按照3%的税率计算缴纳个人所得税</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">，</span></span><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">其缴纳的税款计入</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">“工资、薪金所得”</span></strong></span><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;">项目。</span></p></section></section></section></section></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; visibility: visible; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class=""><br/></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: flex;width: 661px;flex-flow: column nowrap;visibility: visible;overflow-wrap: break-word !important;" class="_135editor"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;z-index: 3;visibility: visible;overflow-wrap: break-word !important;" class=""><section style="margin-top: 10px; margin-bottom: -13px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start; display: flex; flex-flow: row nowrap; visibility: visible; transform: translate3d(10px, 0px, 0px); overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;width: 18px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;transform: rotateZ(340deg);-webkit-transform: rotateZ(340deg);-moz-transform: rotateZ(340deg);-ms-transform: rotateZ(340deg);-o-transform: rotateZ(340deg);"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;line-height: 0;visibility: visible;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 18px;height: auto;visibility: visible;overflow-wrap: break-word !important;" class=""></section></section></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: flex-start; visibility: visible; overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 9px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;background-color: rgba(255, 255, 255, 0);min-width: 10%;flex: 0 0 auto;height: auto;border-style: solid;border-width: 3px;border-color: rgb(95, 156, 239);align-self: flex-end;visibility: visible;overflow-wrap: break-word !important;" class=""><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(95, 156, 239);text-align: justify;visibility: visible;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">3岁以下婴幼儿照护</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;visibility: visible;overflow-wrap: break-word !important;">个人所得税专项附加扣除</strong></span></p></section></section><section style="box-sizing:border-box;margin-left: 20px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 100 100 0%;height: auto;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;visibility: visible;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;background-color: rgb(95, 156, 239);height: 1px;visibility: visible;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;" xml:space="default"></svg></section></section></section></section></section><section style="margin-bottom: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); visibility: visible; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class="_135editor"><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;" class=""><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;visibility: visible;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">政策内容：</strong></span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">自2022年1月1日起纳税人照护3岁以下婴幼儿子女的相关支出，按照每个婴幼儿每月1000元的标准定额扣除。</span></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 11px;outline: 0px;max-width: 100%;display: inline-block;width: 661px;vertical-align: top;border-style: solid;border-width: 0px 0px 5px;border-color: rgb(222, 54, 54) rgb(222, 54, 54) rgb(95, 156, 239);align-self: flex-start;flex: 0 0 auto;overflow-wrap: break-word !important;" class=""><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">1</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">扣除范围</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人照护3岁以下婴幼儿的相关支出：</span></strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">从婴幼儿出生的当月至年满3周岁的前一个月。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">扣除方式</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">定额扣除</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">3</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">扣除标准</strong><br style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">1000元/月/每孩</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">4</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">扣除主体</strong></span></p><section class="_135editor" data-role="list"><ul class=" list-paddingleft-2" style="list-style-type: square;"><li><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">父母（监护人）可以选择</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal;">由</span><span style="outline: 0px; max-width: 100%; letter-spacing: normal;">其中一方</span><span style="outline: 0px; max-width: 100%; letter-spacing: normal;">按扣除标准的100%扣除</span></span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></p></li><li><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">父母（监护人）也可以选择</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">由双方分别按扣除标准的50%扣除</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></p></li></ul></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">5</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">注意事项</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">具体扣除方式在一个纳税年度内不能变更。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税</span><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">人需要留存子女的出生医学证明等资料备查。</span></p></section></section></section></section></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class=""><br/></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: flex;width: 661px;flex-flow: column nowrap;overflow-wrap: break-word !important;" class="_135editor"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;z-index: 3;overflow-wrap: break-word !important;"><section style="margin-top: 10px; margin-bottom: -13px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start; display: flex; flex-flow: row nowrap; transform: translate3d(10px, 0px, 0px); overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;width: 18px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;transform: rotateZ(340deg);-webkit-transform: rotateZ(340deg);-moz-transform: rotateZ(340deg);-ms-transform: rotateZ(340deg);-o-transform: rotateZ(340deg);"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;line-height: 0;overflow-wrap: break-word !important;"><br/></section></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: flex-start; overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 9px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;background-color: rgba(255, 255, 255, 0);min-width: 10%;flex: 0 0 auto;height: auto;border-style: solid;border-width: 3px;border-color: rgb(95, 156, 239);align-self: flex-end;overflow-wrap: break-word !important;" class=""><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(95, 156, 239);text-align: justify;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">法律援助补贴</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">税收优惠</strong></span></p></section></section><section style="box-sizing:border-box;margin-left: 20px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 100 100 0%;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;background-color: rgb(95, 156, 239);height: 1px;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;" xml:space="default"></svg></section></section></section></section></section><section style="margin-bottom: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class="_135editor"><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">政策内容：</strong></span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">自2022年1月1日起，对法律援助人员按照《中华人民共和国法律援助法》规定获得的法律援助补贴，</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">免征增值税和个人所得税</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 11px;outline: 0px;max-width: 100%;display: inline-block;width: 661px;vertical-align: top;border-style: solid;border-width: 0px 0px 5px;border-color: rgb(222, 54, 54) rgb(222, 54, 54) rgb(95, 156, 239);align-self: flex-start;flex: 0 0 auto;overflow-wrap: break-word !important;" class=""><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">1</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">申报要求</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">法律援助机构向法律援助人员支付法律援助补贴时，应当为获得补贴的法律援助人员</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">办理个人所得税劳务报酬所得免税申报</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">。</span></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;"><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">其他规定</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">法律援助机构是指按照《中华人民共和国法律援助法》第十二条规定设立的法律援助机构。群团组织参照《中华人民共和国法律援助法》第六十八条规定开展法律援助工作的，按照本公告规定为法律援助人员办理免税申报，并将法律援助补贴获得人员的相关信息报送司法行政部门。</span></p></section></section></section></section></section></section><section style="margin-bottom: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class="_135editor"><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"></span></span></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class=""><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: flex;width: 661px;flex-flow: column nowrap;overflow-wrap: break-word !important;" class="_135editor"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;z-index: 3;overflow-wrap: break-word !important;" class=""><section style="margin-top: 10px; margin-bottom: -13px; outline: 0px; max-width: 100%; box-sizing: border-box; justify-content: flex-start; display: flex; flex-flow: row nowrap; transform: translate3d(10px, 0px, 0px); overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;width: 18px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;transform: rotateZ(340deg);-webkit-transform: rotateZ(340deg);-moz-transform: rotateZ(340deg);-ms-transform: rotateZ(340deg);-o-transform: rotateZ(340deg);"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;line-height: 0;overflow-wrap: break-word !important;"><br/></section></section></section></section></section></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: flex; flex-flow: row nowrap; justify-content: flex-start; overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 9px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;background-color: rgba(255, 255, 255, 0);min-width: 10%;flex: 0 0 auto;height: auto;border-style: solid;border-width: 3px;border-color: rgb(95, 156, 239);align-self: flex-end;overflow-wrap: break-word !important;" class=""><section style="outline: 0px;max-width: 100%;box-sizing: border-box;color: rgb(95, 156, 239);text-align: justify;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">居民换购住房</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">个人所得税优惠</strong></span></p></section></section><section style="box-sizing:border-box;margin-left: 20px;outline: 0px;max-width: 100%;display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 100 100 0%;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;background-color: rgb(95, 156, 239);height: 1px;overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top;" xml:space="default"></svg></section></section></section></section></section><section style="margin-bottom: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;" class="_135editor"><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">政策内容：</strong></span></section><section style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;box-sizing: border-box;line-height: 1.75em;overflow-wrap: break-word !important;" class=""><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">2022年10月1日至2023年12月31日，</span></strong></span><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">对出售自有住房并在现住房出售后1年内在市场重新购买住房的纳税人，对其出售现住房已缴纳的</span><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人所得税予以退税优惠。</span></strong></span></section></section><section style="margin-right: 8px; margin-bottom: 0px; margin-left: 8px; outline: 0px; max-width: 100%; color: rgb(34, 34, 34); letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;box-sizing: border-box;text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;padding: 11px;outline: 0px;max-width: 100%;display: inline-block;width: 661px;vertical-align: top;border-style: solid;border-width: 0px 0px 5px;border-color: rgb(222, 54, 54) rgb(222, 54, 54) rgb(95, 156, 239);align-self: flex-start;flex: 0 0 auto;overflow-wrap: break-word !important;" class=""><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: #5f9cef;background-color: #5f9cef;text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: #ffffff;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">1</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">规定时间</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">出售现住房的时间，以纳税人出售住房时个人所得税完税时间为准。<br style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">新购住房为二手房的，购买住房时间以纳税人购房时契税的完税时间或不动产权证载明的登记时间为准；新购住房为新房的，购买住房时间以在住房城乡建设部门办理房屋交易合同备案的时间为准。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">退税办理条件</strong></span></p><section class="_135editor" data-role="list"><ul class=" list-paddingleft-2" style="list-style-type: square;"><li><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="color: #3daad6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">纳税人出售和重新购买的住房应在同一城市范围内。</span></strong></span><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">同一城市范围是指同一直辖市、副省级城市、地级市（地区、州、盟）所辖全部行政区划范围。<br style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"/></span></p></li><li><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">出售自有住房的纳税人与新购住房之间须直接相关，应为新购住房产权人或产权人之一。</span></p></li></ul></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p></section></section></section><section style="margin-top: 15px;margin-bottom: 15px;outline: 0px;max-width: 100%;box-sizing: border-box;display: flex;flex-flow: row nowrap;justify-content: center;overflow-wrap: break-word !important;" class="_135editor"><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;min-width: 10%;flex: 0 0 auto;height: auto;align-self: flex-start;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;font-size: 19px;text-align: left;overflow-wrap: break-word !important;" class=""><section style="box-sizing:border-box;margin-right: auto;margin-left: auto;outline: 0px;max-width: 100%;display: inline-block;border-width: 1px;border-style: solid;border-color: rgb(95, 156, 239);background-color: rgb(95, 156, 239);text-align: center;width: 1.8em;height: 1.8em;line-height: 1.8em;border-radius: 100%;font-size: 12px;color: rgb(255, 255, 255);overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: normal;font-size: 16px;box-sizing: border-box !important;overflow-wrap: break-word !important;">3</span></p></section></section></section><section style="box-sizing:border-box;outline: 0px;max-width: 100%;display: inline-block;vertical-align: top;width: auto;flex: 100 100 0%;align-self: flex-start;height: auto;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box;text-align: left;overflow-wrap: break-word !important;" class=""><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;">退税金额计算</strong></span></p><section class="_135editor" data-role="list"><ul class=" list-paddingleft-2" style="list-style-type: square;"><li><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="color: #3DAAD6;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">新购住房金额大于或等于现住房转让金额的：</span></strong></span></p></li></ul></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">退税金额=现住房转让时缴纳的个人所得税。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><br/></p><section class="_135editor" data-role="list"><ul class=" list-paddingleft-2" style="list-style-type: square;"><li><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: #3DAAD6;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">新购住房金额小于现住房转让金额的：</span></strong></span></p></li></ul></section><p style="outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: normal; box-sizing: border-box !important; overflow-wrap: break-word !important;">退税金额=（新购住房金额÷现住房转让金额）×现住房转让时缴纳的个人所得税。</span></p></section></section></section></section></section></section></section><p> </p><section style="overflow-wrap: break-word; max-width: 100%; color: rgb(67, 74, 84); font-family: -apple-system-font, Helvetica, PingFang SC, Hiragino Sans GB, Arial, Microsoft YaHei; letter-spacing: 1px; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box; margin-bottom: 0px;"><section powered-by="xiumi.us" style="overflow-wrap: break-word; max-width: 100%; margin-top: 0.5em; margin-bottom: 0.5em; box-sizing: border-box;"><section style="overflow-wrap: break-word; max-width: 100%; height: 1px; background-color: rgb(160, 160, 160); box-sizing: border-box; line-height: 0;"><br style="overflow-wrap: break-word;"/></section></section></section><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="letter-spacing: 0.544px; max-width: 100%; color: rgb(136, 136, 136); overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="overflow-wrap: break-word; letter-spacing: 0.544px;">来</span><span style="overflow-wrap: break-word; letter-spacing: 0.544px;">源：</span></span><span style="max-width: 100%; color: rgb(136, 136, 136); letter-spacing: 0.544px; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="color: rgb(136, 136, 136); font-family: Helvetica Neue, Helvetica, Hiragino Sans GB, Microsoft YaHei, Arial, sans-serif; font-size: 14px; text-align: justify; caret-color: rgba(0, 0, 0, 0); background-color: rgb(255, 255, 255);">湖北发布 中国政府网 中国税务报 武汉之声</span></span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="letter-spacing: 0.544px; max-width: 100%; color: rgb(136, 136, 136); overflow-wrap: break-word !important; box-sizing: border-box !important;">制作：汪千 | </span><span style="overflow-wrap: break-word; color: rgb(136, 136, 136); letter-spacing: 0.544px;">编辑：方丹 熊霞 | </span><span style="overflow-wrap: break-word; letter-spacing: 0.544px; color: rgb(136, 136, 136);">责编：方军</span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; letter-spacing: 0.544px; line-height: 19.2pt; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="color: rgb(136, 136, 136); max-width: 100%; overflow-wrap: break-word !important; box-sizing: border-box !important;"><span style="overflow-wrap: break-word; letter-spacing: 0.544px; max-width: 100%; line-height: 19.2pt;"><span style="overflow-wrap: break-word; font-weight: 700; letter-spacing: 0.544px;"><span style="overflow-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;"><span style="overflow-wrap: break-word; letter-spacing: 0.544px;"><span style="overflow-wrap: break-word !important; max-width: 100%; box-sizing: border-box !important;">出品：</span></span>蔡甸区融媒体中心</span></span></span></span></p><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; color: rgb(67, 74, 84); font-size: 14px; white-space: normal; background-color: rgb(255, 255, 255); max-width: 100%; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; 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