According to the notice,
Taxpayers' expenses related to taking care of babies and children under 3 years old shall be deducted according to the standard of 1000 yuan per baby per month.
Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.
How can taxpayers enjoy this policy from 1 2022?
In accordance with the relevant provisions of the individual income tax law, special additional deductions are made.
It can be deducted in the month of declaration, or it can be supplemented when the salary is paid in the next month.
;
If wages are not deducted at ordinary times, or employees are not employed, they can also be deducted in the next year's final settlement.
For example, the taxpayer's children were born in 202 1 10, and the taxpayer will be eligible for special additional deduction from 2022. In April, the taxpayer will provide the baby information to the employed unit, and the unit can declare a special additional deduction of 1 to 4,000 yuan for the taxpayer when paying wages in April.
today
rise
be filled/suffused/brimming with
report
In order to let taxpayers enjoy the tax reduction bonus as soon as possible, the tax authorities have made all preparations, and the function of the special deduction declaration system will be upgraded today. From March 29, eligible taxpayers can apply for special additional deduction for infant care under 3 years old through the mobile personal income tax APP. If it is not convenient to report by yourself, you can also submit relevant information to the employer for reporting.
The special additional deduction for infant care under 3 years old, like the other six special additional deductions, implements the service management mode of "declare and enjoy, and keep the data for future reference". When taxpayers declare their enjoyment, they can declare it through the mobile personal income tax APP, or they can declare it at the unit.
It is enough to provide information such as the name, certificate type and certificate number of the infant's children, as well as the deduction distribution ratio between himself and his spouse, and there is no need to submit proof materials to the tax authorities. Taxpayers need to keep the child's birth medical certificate and other information for future reference.
In order to get a better reporting experience, taxpayers are advised to choose their own suitable time to report accurately, and there is no need to rush to declare in recent days.
It should be reminded that the special additional deduction for infant care under 3 years old cannot be declared in the current comprehensive income settlement in 20021year.
The current comprehensive income settlement summarizes the income and deduction information of taxpayer 202 1.
The special additional deduction policy for infant care under 3 years old has been implemented since 2022, so the special additional deduction for infant care cannot be reported in the current 20021annual comprehensive income settlement.