Q：
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What is the specific period of care for 3-year-old infants?
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A：
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From the month of birth to the month before reaching the age of 3.
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Q：
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What are the deductible standards for taxpayers' expenses related to caring for infants and children under the age of 3?
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A：
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The standard quota deduction of 1000 yuan per month for each infant.
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Q：
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What kind of deduction can parents choose?
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A：
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Parents can choose to deduct 100% of the deduction standard by one party or 50% of the deduction standard by both parties.
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Q：
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Can the specific deduction method be changed?
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A：
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The specific deduction method cannot be changed within a tax year.
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Q：
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When will the special additional deduction of individual income tax for infant care under 3 years old be implemented?
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A：
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It will be implemented from January 1, 2022.
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FAQ
