房贷利息和子女教育这两项，夫妻双方谁扣是可以选的——而选对能省真金白银，因为每 1 元扣除省下的钱等于那个人的边际税率。一方 20% 档、一方 10% 档时，同样一笔扣除放错人，一年就差一半。 这不是需要判断的事，是一道确定的算术题。工具把所有分配组合（全给一方、全给另一方、各扣一半、两项交叉）逐个实算，按法定的七级超额累进税率表算出每种方案下双方各自的税额与合计，排出最优并给出与最差之间的差额。税率表写在代码里，你可以逐条复核；模型不碰任何数字。 还有一条最容易被忽略的：房贷利息的分配方式一经确定，一个纳税年度内不得变更——所以要在申报之前算清楚。$2 解锁赡养老人的多子女分摊测算、大病医疗与继续教育的可扣性自查、逐项凭证留存清单，以及汇算填报顺序与常见驳回原因。For mortgage interest and children's education, a married couple can choose whose return the deduction sits on — and choosing right is worth real money, because each yuan of deduction saves whatever that person's marginal rate is. With one spouse in a 20% band and the other in 10%, the same deduction on the wrong return costs you half of it. This isn't a judgement call; it's arithmetic. The tool computes every allocation — all to one, all to the other, split evenly, crossed — against the statutory seven-band progressive schedule, giving each spouse's tax and the total under each, then ranks them and shows the gap between best and worst. The rate table is in the code and can be checked line by line; the model touches none of the numbers. And the thing most people miss: once the mortgage-interest allocation is set, it can't be changed within the tax year. $2 unlocks elder-care allocation across siblings, eligibility checks for medical and continuing-education deductions, a document-retention list, and the filing order with the common rejection reasons.
赡养老人的多子女分摊方案测算（独生与非独生规则不同）+ 大病医疗与继续教育的可扣性自查 + 逐项凭证留存清单（哪些要留、留多久、被抽查时拿什么）+ 汇算填报顺序与常见驳回原因。Elder-care allocation across siblings, eligibility self-checks for major medical and continuing education, a per-item document retention list, and the filing order with the reasons claims get rejected.
本工具做税额测算，不是税务意见，也不代替税务机关的核定。计算按《个人所得税法》综合所得年度税率表，并做了简化假设：只考虑工资薪金所得，不考虑劳务报酬、稿酬、特许权使用费的并入方式，不考虑年终奖单独计税、股权激励、免税收入与专项扣除的特殊情形。各项专项附加扣除的资格、限额与分摊规则以现行规定和税务机关口径为准。请以你在个人所得税 App 中的实际申报数据为准，复杂情形请咨询税务专业人士。你填写的内容不入库。This estimates tax and is not tax advice or an official assessment. It applies the statutory annual schedule for comprehensive income with simplifying assumptions: salary income only, ignoring the treatment of service, royalty and licensing income, separate taxation of annual bonuses, equity incentives, exempt income and special deduction cases. Eligibility, caps and allocation rules for each itemised deduction follow current regulations and the tax authority's interpretation. Rely on your actual filing data and consult a professional for anything complex. Nothing you enter is stored.