The State Council recently issued the "Notice on Establishing Special Additional Deductions for Individual Income Tax for the Care of Infants and Young Children Under 3 Years of Age", which included the care of infants and young children under the age of 3 as a special additional deduction for individual income tax to further reduce the taxpayer's tax burden.
From today (March 29), you can fill in the special additional deduction for the care of infants under the age of 3 through the mobile personal income tax APP.
How does it work?
Five steps will take you to get it easily↓
Fill in the "Five Steps" for the special additional deduction for the care of infants and young children under 3 years old
first step
Enter the reporting interface
After the taxpayer logs in to the mobile personal income tax APP, he can enter the interface for filling in the special additional deduction through "Home - Common Business - Filling in the Special Additional Deduction" or "Applying Taxes - Filling in the Special Additional Deduction", and select "Infant and Child Care Expenses" Special additional deductions.
second step
Select deduction year
After entering the declaration interface, "Select the year of deduction" is set to 2022, and after clicking "Confirm", the system will prompt the information that needs to be prepared in advance.
It should be noted that since the new policy will be implemented from January 1, 2022, taxpayers cannot declare additional special deductions for the care of infants and young children under the age of 3 in the 2021 and previous annual financial statements.
third step
Fill in the deduction information
In the "Basic Information" interface, the taxpayer enters the email address and contact address (if the personal information has been filled in before or the special additional deduction has been declared, it will be automatically filled in, and the taxpayer can modify it according to the actual situation).
After filling in, click "Next" to enter the "Children's Information" interface.
Click "Please Select" at the "Select Children" item to enter the "Select Children" interface.
If the taxpayer has not filled in the child's information before, he can click "Add child's information" at the bottom to enter the add interface, and fill in "he (she) is mine", certificate type, certificate number, name, nationality (region), date of birth, click After "Save", return to the "Select Children" interface, and you can see the information of the newly added children.
After the taxpayer selects a child, it will return to the "Children's Information" interface and display the child's name and date of birth. After confirming the child's information, click "Next".
the fourth step
Set the deduction ratio
After filling in the information of the children, the taxpayer can choose one of 100% (full deduction) or 50% (average deduction) in the "Self-deduction ratio" according to the actual situation.
After the selection is complete and confirmed, click Next.
the fifth step
Choose a reporting method
After setting the deduction ratio, enter the "Declaration Method" interface, and the taxpayer can choose either "Declaration through the withholding agent" or "Annual self-declaration of comprehensive income" according to the actual situation.
If the taxpayer needs to enjoy special additional deductions when paying wages and salaries every month, he or she needs to select "Declaration through the withholding agent" and verify whether the information of the withholding agent is accurate.
After the selection is complete, click "Submit" to complete the filling and reporting process for the special additional deduction for the care of infants under 3 years old, and the system will pop up a prompt of "Special additional deduction information has been submitted".
Taxpayers can click "View Filing Records" to view the special additional deduction information that has been declared.
(Source: WeChat public account of the State Administration of Taxation)