Chinanews.com, December 6th. According to the personal income tax APP information, the special additional deduction of personal tax in 2023 has begun to be confirmed.
At present, both the personal income tax APP and the webpage of the e-tax bureau for natural persons have opened the confirmation function.
Screenshot from Personal Income Tax APP
According to the personal income tax APP, there are 7 special additional deductions for personal tax, namely children's education, support for the elderly, housing rent, housing loan interest, continuing education, serious illness medical treatment, and the newly included "care for infants and young children under 3 years old" in March this year. project.
According to reports, the relevant expenses incurred during the care of children under the age of three of the taxpayer will be deducted according to the standard quota of 1,000 yuan per child per month.
Parents can choose to have one of them deduct 100% of the deduction standard, or choose to have both parties deduct 50% of the deduction standard respectively. The specific deduction method cannot be changed within a tax year.
(China New Finance and Economics)
Screenshot from Personal Income Tax APP