With the development of society and economy, the cost of childcare has increased significantly. Previously, personal income tax was levied only when the child was full3Age month can be children education additional deduction, now clear3The following infant care can also fill in the special additional deduction, today together with the analysis of the policy to everyone.

According to the tax law: taxpayer care3The expenses related to infants and children under the age of 18 shall be based on the monthly expenses for each infant and child1000The standard fixed deduction of yuan.

For example: Ms Wang2022Young children in3Under age, monthly salary8000Yuan, without considering other special deductions and special additional deductions, Ms. Wang chooses by herself100%Deduct. According to the previous regulation of deduction for children's education, those who do not meet the requirements cannot deduct. Then the monthly income tax is:8000-5000=3000*3%=90Yuan, this policy after the introduction of Ms. Wang can be fixed deduction1000Yuan infant and child care fee. Then the monthly income tax is:8000-5000-1000=2000*3%=60Yuan. Before and after the policy to Ms. Wang savings30Individual income tax.

Policy basis: the National Development Council2022:8A surname

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