There is a family of children, and the special additional deduction of income tax can be filled in! A few days ago, the State Council issued the notice on the establishment of special additional deduction of personal income tax for the care of infants and young children under 3 years old, which included the care expenses of infants and young children under 3 years old into the special additional deduction of personal income tax. On March 29, the personal income tax app developed by the State Administration of taxation was officially launched for special additional deduction of infant care expenses. The guardian who has children under 3 years old and has paid income tax can enjoy the deduction amount at one time when he / she is paid in April after filling in relevant information such as children. In that month, he / she will pay less or no income tax to reduce the burden of family rearing. How high is the deduction limit? The notice specifies that from January 1, 2022, the relevant expenses of taxpayers for caring for infants and children under 3 years old shall be deducted according to the standard quota of 1000 yuan per month for each infant before calculating and paying personal income tax. Parents can choose either party to deduct 100% of the deduction standard, or both parties can deduct 50% of the deduction standard respectively. The specific deduction method cannot be changed within a tax year. The reporter learned that the special additional deduction for the care of children under 3 years old is the same as the other six special additional deductions, and the service management mode of "Declaration can be enjoyed and data can be retained for future reference" is implemented. Eligible taxpayers do not need to submit relevant materials to enjoy the policy: they can fill in and deduct the income tax when they pay wages at ordinary times, and they can also fill in and deduct the income tax during the income tax settlement period from March 1 to June 30 next year; You can either log in to the mobile phone personal tax app to fill in the form, or transfer the relevant information to the employer to fill in the form. Taxpayers should mainly fill in the identity information of their children. They can choose personal certificates such as ID card, birth medical certificate or passport to fill in. Some taxpayers have questions about how to enjoy the deduction in the first few months of this year if the new policy is implemented from January 1? The relevant responsible person of the income tax department of the State Administration of Taxation explained that taxpayers can make a one-time supplementary deduction when they pay wages in the following months. For example, if the taxpayer provides infant information to the employer in April, the employer can declare and enjoy the special additional deduction for the first four months for the taxpayer in one time; If the taxpayer provides infant information to the employer in May, the employer can declare and enjoy the special additional deduction for the first 5 months for the taxpayer in one time. Li Xuhong, director of the Institute of fiscal and tax policy and application of Beijing National Accounting Institute, said that it is a real welfare benefit for thousands of families to include the care expenses of infants and young children under the age of 3 into the special additional deduction of income tax. As one of the supporting measures to optimize the birth policy, increasing the pre tax deduction of infant care costs is conducive to reducing the burden of taxpayers on raising children, reflecting the state's encouragement and care for the people's childbearing, and promoting the long-term balanced development of the population. Prior to this, Chinese taxpayers have been able to enjoy six special additional deductions for children's education, continuing education, housing loan interest, housing rent, supporting the elderly and serious illness medical treatment. "The care expenses from the birth of the child to the age of 3, and then the education expenses of the children who receive education after the age of 3; the personal continuing education expenses, after the establishment of the family
Edit：Yuanqi Tang Responsible editor：Xiao Yu
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