The Notice on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 years old clarifies that from 2022 1 month 1 day, taxpayers' expenses related to caring for infants and children under 3 years old will be deducted according to the standard of 1000 yuan per infant per month. Parents can choose to be deducted by one party according to 100% of the deduction standard, that is, one person will be deducted by 1000 yuan per month, or they can choose to be deducted by both parties according to 50% of the deduction standard, that is, one person will be deducted by 500 yuan every month.

From 1 month 1 day, 2022, the individual pension will be subject to deferred tax preferential policies. In the payment link, the individual's contribution to the personal pension fund account is deducted from the comprehensive income or operating income according to the limit standard of 12000 yuan/year; In the investment link, personal income tax will not be levied on the investment income included in the personal pension fund account for the time being; In the collection process, the personal pension received by an individual is not incorporated into the comprehensive income, and the personal income tax is calculated and paid separately at the rate of 3%, and the tax paid is included in the "income from wages and salaries" project.