嬰幼兒照護(hù)費用納入個稅專項附加扣除

China has announced tax-relief policies for parents rearing children under 3 years old, according to a State Council circular issued on Monday. Starting Jan. 1, 2022, the individual taxable income of such parents can be reduced by a total of 1,000 yuan per month for each baby, said the circular. The deduction can be applied in full by one parent or can be split evenly. The policy is the implementation of a decision on improving birth policies to promote long-term and balanced population development, which was adopted by the Communist Party of China Central Committee and the State Council in July. 為貫徹落實《中共中央 國務(wù)院關(guān)于優(yōu)化生育政策促進(jìn)人口長期均衡發(fā)展的決定》，國務(wù)院3月28日印發(fā)《關(guān)于設(shè)立3歲以下嬰幼兒照護(hù)個人所得稅專項附加扣除的通知》。通知規(guī)定，自2022年1月1日起，納稅人照護(hù)3歲以下嬰幼兒子女的相關(guān)支出，在計算繳納個人所得稅前，按照每個嬰幼兒每月1000元的標(biāo)準(zhǔn)定額扣除。父母可以選擇由其中一方按扣除標(biāo)準(zhǔn)的100%扣除，即一人按照每月1000元標(biāo)準(zhǔn)扣除；也可以選擇由雙方分別按扣除標(biāo)準(zhǔn)的50%扣除，即兩人各按照每月500元扣除。