Nursing care of infants under 3 years old

There are more and more pregnant couples now. I believe many people are interested in the latest regulations of special additional deduction for infant care under 3 years old. To this end, Bian Xiao has specially compiled relevant contents to help you better understand this provision. 1. Latest regulations 1 Add special additional deduction for the care of infants under 3 years old, and the related expenses for taxpayers to care for infants under 3 years old shall be deducted according to the standard quota of RMB 1000 per infant per month. 2. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year. Matters such as safeguard measures involved in the special additional deduction of personal income tax for infants and young children under the age of 3.3 shall be implemented with reference to the relevant provisions of the Interim Measures for the Special Additional Deduction of Personal Income Tax. Who will deduct the special additional deduction for infant care under 2.3 years old? The main deduction subjects of this policy are guardians of infants under 3 years old, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as a guardian of a minor, it may be executed by analogy. Third, can't biological parents enjoy the special additional deduction policy for infant care under 3 years old? Yes, but it must be the guardian of the baby under 3 years old. 4. What are the ranges of infants and children? Children of infants and young children include children born in wedlock, children born out of wedlock, adopted children, stepchildren and other infants and young children under the age of 3 who are under my guardianship. 5. Can parents of babies born abroad enjoy the deduction? Of course. Whether the baby is born at home or abroad, his parents can enjoy the deduction. 6. What is the starting time for enjoying the special additional deduction for infant care under 3 years old? Taxpayers can enjoy this special additional deduction from the month when the baby is born to the month before the age of 3. For example, for babies born in May 2022, until April 2025, their parents can enjoy this special additional deduction policy according to regulations. What is the deduction standard of special additional deduction for infant care under 7.3 years old? Deduct according to the standard quota of 1000 yuan per child per month. Can the amount of special additional deduction for infant care under 8.3 be distributed among parents? Of course. Parents can choose one of them to deduct 100%, that is, one person can deduct 1000 yuan per month; You can also choose the deduction standard of 50% for both parties, that is, both parties will deduct according to the monthly 500 yuan. Parents can choose these two distribution methods according to the situation. Can the distribution method of special additional deduction for infant care under 9.3 years old be changed after being selected? The special additional deduction for infant care under 3 years old can be deducted by one or both parents in equal amount, and the deduction method cannot be changed within one tax year after it is selected. 10. Parents with multiple babies can choose different deduction methods for different babies? Of course. Parents with multiple babies can choose different deduction methods for different babies. That is, Baby A can be deducted by one party according to the monthly standard of 1000 yuan, and Baby B can be deducted by both parties according to the monthly standard of 500 yuan. Xi。 How to enjoy the special additional deduction for infant care under 3 years old when reorganizing the family? The specific deduction method is decided by the parents of both parties through consultation. A child's monthly deduction can't exceed 1 000 yuan, and the deduction subject can't exceed two people. /kloc-Can the special additional deduction for infant care under 0/2 and 3 years old be enjoyed when the monthly salary is paid? Of course. After the taxpayer provides relevant information to the employed unit through the mobile personal income tax APP or the paper information report form, the unit will deduct it according to the actual situation of the individual, so that you can enjoy the tax reduction bonus when paying taxes in advance every month. Thirteen, taxpayers did not enjoy the special additional deduction policy in the month when the baby was born, can they enjoy it in the future? Of course. Taxpayers who do not enjoy the special additional deduction in the month of the baby's birth can enjoy the special additional deduction retroactively when paying wages in the subsequent month of that year, or enjoy it in the next year's final settlement. 14. What information should taxpayers fill in to enjoy the policy? Taxpayers can enjoy the special additional deduction for infant care under 3 years old, which can be directly declared on the personal income tax APP according to the guidance, or they can fill in the paper information declaration form, including the names of spouses and children, the types and numbers of identity documents (such as ID cards and medical certificates of birth of children). ) and the proportion of deductions between yourself and your spouse. 15. Do taxpayers need to submit relevant information to the tax authorities for the special additional deduction for infant care under 3 years old? The special additional deduction for infant care under 3 years old, like the other six special additional deductions, implements the service management mode of "you can enjoy it after filing and keep the information for future reference". It is not necessary to submit the information to the tax authorities when filing, but it can be kept for future reference. /kloc-Do I need an invoice for the special additional deduction for infant care under 0/6.3 years old? You don't need an invoice, just fill in relevant information as required to enjoy the policy. Relevant information includes: names of spouses and children, types of identity documents (such as identity cards, medical certificates of children's birth, etc.). ) and numbers, and my own deduction. 17. How can taxpayers fill in the special additional deduction information for infant care under 3 years old more conveniently and quickly? Taxpayers can fill in the special additional deduction information for infant care under 3 years old through the mobile personal income tax APP, which can be pushed to the business unit to enjoy the deduction at the withholding stage, and can also be enjoyed at the time of final settlement. The whole process is "non-contact", and it is more convenient and faster to fill in the paper customs declaration form. Eighteen, how to fill in the identity information of infants and young children? Generally speaking, after a baby is born, he/she will get a birth medical certificate with his/her name, date of birth, parents' names and other information. When taxpayers fill in their children's information through personal income tax APP or paper information report form, the certificate type can be "Birth Medical Certificate", and the corresponding number and birth time of the baby can be filled in; If the baby has been given a resident ID number, you can also choose "resident ID card" as the certificate type, and fill in the baby's ID number and birth time. China passports, foreign passports, Hong Kong and Macao residents' passes to and from the Mainland and other documents that can prove the identity of infants and young children can all be used as declaration documents. Nineteen, if there is no "birth medical certificate" or identity card and other documents to prove identity, how to fill in the identity information of infants and young children? Taxpayers who have not yet obtained the medical certificate of baby's birth or resident ID card and other documents that can prove their identity can also choose "other personal documents" and fill in the relevant information truthfully in the remarks, which will not affect the taxpayer's enjoyment of deduction. Subsequent taxpayers who obtain the medical certificate of baby's birth or the number of resident identity card can supplement and update it in time. If the tax authorities contact the taxpayer to verify the relevant situation, the taxpayer can push proof photos and other proof materials to the tax authorities through the mobile personal income tax APP to prove the authenticity, so as to continue to enjoy the deduction. Who is responsible for the special additional deduction information for infant care under the age of 20 and 3? Taxpayers shall be responsible for the authenticity, accuracy and completeness of the special additional deduction information submitted. 2 1. Will the tax authorities check the tax deduction information declared by taxpayers? The tax authorities will verify the special additional deduction information submitted by taxpayers through the sharing of tax big data and inter-departmental information, and will severely deal with any false deduction or arbitrary deduction in accordance with relevant regulations. 22. When can I fill in the special additional deduction for infant care under 3 years old in the tax APP? The Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 years old (Guo Fa [2022] No.8) was officially released on March 28th, and the tax authorities have made all preparations. The function of the special deduction declaration system will be upgraded on the same day. From March 29 th, you can fill in the special additional deduction for infant care under 3 years old through the tax APP.