Personal income tax is a tax levied on the basis of personal income, which is closely related to each of us. In the past, we all know that there are two major deductions in personal income tax. One is the basic deduction, including social security, provident fund, etc. The other is additional deductions, which used to be six items, including children's education, continuing education, medical treatment for serious diseases, house purchase, rent, and support for the elderly. from4month1Starting today, the state kicks off a seventh additional deduction, infant and child care, that will3The cost of care for infants under the age of 12 shall be included in the special additional deduction of personal income tax.

Infant care per infant per month1000The standard fixed deduction of yuan. Parents can choose to have one of them take the standard deduction100%Deduction can also be selected by both parties according to the standard deduction50%The specific method of deduction cannot be changed within a tax year. And even though this preferential policy is in4month1It was announced today, but the deduction is available from2022years1Monthly deduction can be made, the specific deduction method is to supplement the one-time deduction when the salary is paid in the following months. For example, the taxpayer4In the month of the infant information provided to the employer, the unit can be a one-time taxpayer declaration enjoy before4Special additional deduction for each month; If the taxpayer5In the month, the infant information will be provided to the employer, which can be used as a one-time declaration for the taxpayer5Monthly special additional deduction.

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