Questions and Answers of the State Administration of Taxation on the "Special Additional Deduction for the Care of Infants and Children under 3 Years Old"

The relevant person in charge of the Income Tax Department of the Taxation Department of the Ministry of Finance, the State Administration of Taxation, and the

Answers to reporters' questions about the special additional deduction of personal income tax for the care of infants and young children under 3 years old

1. What is the background and significance of the introduction of the special additional deduction policy for personal income tax for the care of infants and young children under the age of 3?

　　In June 2021, the Central Committee of the Communist Party of China and the State Council issued the "Decision on Optimizing the Fertility Policy to Promote the Long-term Balanced Development of the Population", proposing to "research and promote the inclusion of special additional deductions for infants and young children under the age of 3 into individual income tax deductions".

This is a major decision made by the Party Central Committee and the State Council in light of my country's population development and changes, and a major measure to promote long-term balanced population development and high-quality development.

As one of the supporting measures to optimize the fertility policy, the special additional deduction policy for the personal income tax for the care of infants and young children under the age of 3 reflects the state's encouragement and care for the people's fertility and parenting, and is conducive to reducing the people's burden of raising children.

After the implementation of this policy, families with infants and young children under the age of 3 will benefit from it.

2. What are the main contents of the special additional deduction policy for infant care under 3 years old?

　　The policy stipulates that from January 1, 2022, taxpayers' expenses related to caring for infants and children under the age of 3 will be deducted at a fixed rate of 1,000 yuan per infant and child per month before calculating and paying individual income tax.

In terms of the specific deduction method, one spouse can choose to deduct 100% of the deduction standard, or both spouses can choose to deduct 50% of the deduction standard separately.

Guardians who are not parents can also be deducted according to the above policy.

3. How can taxpayers enjoy the policy from January 1, 2022?

　　The "Notice" clarifies that this policy will be implemented from January 1, 2022.

According to the relevant provisions of the Individual Income Tax Law, special additional deductions can be deducted in the month of declaration, or supplementary deductions can be made when wages are paid in subsequent months; if there is no deduction from wages paid in normal times, or if you do not work in an employer, you can also make a final settlement in the following year. Supplementary deductions will be made upon settlement.

For example, if the taxpayer's child is born in October 2021, the taxpayer will be eligible for special additional deductions from January 1, 2022.

In April, the taxpayer provides the infant and child information to the employed unit, and the unit can declare a special additional deduction of 4,000 yuan for the taxpayer from January to April when the salary for April is paid.

4. How does the special additional deduction policy for infant and child care under 3 years old connect with the current six special additional deduction policies?

　　After the implementation of the special additional deduction policy for the care of infants and young children under the age of 3, the taxpayer's expenses related to the care of infants and children under the age of 3 will be deducted in a fixed amount before calculating and paying individual income tax according to the standard of 1,000 yuan per child per month.

In addition, according to the current special additional deduction measures, if the taxpayer's children are 3 years old and are in the preschool education stage or full-time academic education stage, they can deduct a fixed amount of 1,000 yuan per child per month before calculating and paying individual income tax. .

Taxpayers who receive continuing education, rent a house or buy a house can enjoy special additional deductions such as continuing education, housing rent or housing loan interest; if the taxpayer himself or his spouse or children suffer from serious illnesses, he can also declare special additional deductions for serious illness medical treatment; taxpayers support Parents over the age of 60 can also enjoy a special additional deduction for supporting the elderly.

Generally speaking, these seven special additional deduction policies basically take into account the burden of taxpayers at different stages.

5. Can the special additional deduction for the care of infants and young children under the age of 3 be declared in the current 2021 comprehensive income tax settlement?

　　The current comprehensive income settlement and settlement summary is the taxpayer's income and deduction information in 2021. The special additional deduction policy for infant and child care under the age of 3 will be implemented from 2022, so the special additional deduction for infant and child care cannot be reported in The current 2021 annual tax comprehensive income final settlement is in progress.

6. Do I need to submit documents to enjoy the special additional deduction for infant care under 3 years old?

　　The special additional deduction for infant care under 3 years old is the same as the other six special additional deductions.

When declaring the benefits, taxpayers can fill in the information through the mobile personal income tax APP or provide the unit with information such as the names, certificate types and numbers of infants and children, and the deduction and distribution ratio between themselves and their spouses. There is no need to submit a certificate to the tax authority. material.

Taxpayers need to keep the child's birth medical certificate and other materials for future reference.

7. If the taxpayer has not obtained the medical certificate of birth of infants and young children and other materials, how to fill in the special additional deduction?

　　Taxpayers who have not yet obtained the birth medical certificate and resident ID number of infants and young children can choose "other personal certificates" and fill in the relevant information in the remarks, which will not affect the taxpayer's enjoyment of deductions.

If the taxpayer obtains the birth medical certificate or resident ID number of the infant or child, it can be supplemented and updated in time.

If the name of the infant is a Chinese passport, foreign passport, Mainland Travel Permit for Hong Kong and Macau residents, Mainland Travel Permit for Taiwan residents and other ID information, it can also be used as a document to fill in.