The special additional deduction policy of individual income tax for infant care expenses, which is highly expected by parents, was introduced today. The notice on the establishment of special additional deduction of individual income tax for the care of infants and young children under the age of 3 (hereinafter referred to as the notice) issued by the State Council stipulates that from January 1, 2022, the relevant expenses of taxpayers for the care of infants and young children under the age of 3 shall be deducted according to the standard quota of 1000 yuan per month for each infant and young child before the calculation and payment of individual income tax. In terms of specific deduction methods, the husband and wife can choose to deduct 100% of the deduction standard, or the husband and wife can choose to deduct 50% of the deduction standard respectively. If the guardian is not a parent, it can also be deducted according to the above policies. The special deduction of individual income tax for infant care expenses is a tax reduction policy, which reduces the individual income tax base by increasing the corresponding individual income tax deduction amount to eligible parents, so as to reduce their individual income tax burden. At present, there are six special additional deductions in China, including children's education, pension, housing rent, housing loan interest, serious illness medical treatment and continuing education. The relevant person in charge of the tax administration department of the Ministry of Finance and the income tax department of the State Administration of Taxation said that according to the relevant provisions of the individual income tax law, the special additional deduction can be deducted in the month of declaration or supplemented when the salary is paid in the following months; If there is no deduction for the salary paid at ordinary times, or if there is no employment unit, it can also be deducted when the final settlement is handled in the next year. For example, the taxpayer's child was born in October 2021. From January 1, 2022, the taxpayer meets the conditions for special additional deduction. The taxpayer will provide the infant information to the employer in April. When paying the salary in April, the unit can declare a special additional deduction of 4000 yuan accumulated from January to April for the taxpayer. The special additional deduction for the care of infants and young children under 3 years old implements the service management mode of "Declaration can be enjoyed and data retained for future reference". When declaring enjoyment, taxpayers can fill in or provide the name, certificate type and number of infants and children and the deduction distribution proportion between themselves and their spouses to the unit through the mobile personal income tax app, without submitting supporting materials to the tax authorities. Taxpayers need to keep their children's birth medical certificates and other materials for future reference. The above official also reminded that taxpayers who had not obtained the birth medical certificate and the ID number of the infants, could choose other personal documents, and fill in the relevant information in the notes, without prejudice to the deduction of the taxpayers. Subsequent taxpayers obtain the birth certificate or the ID number of the infant, and update it in time. If the infant's name is Chinese passport, foreign passport, mainland pass for Hong Kong and Macao residents, mainland pass for Taiwan residents and other identity document information, it can also be used as the filling certificate. (outlook new era)