Q：
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What are the main contents of the special additional deduction policy for infants and children care under 3-year-old?
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A：
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The policy states that the expenses related to the care of infants and children under 3-year-old will be deducted at the amount of RMB 1,000 per month per infant and child before the calculation of individual income tax.
In terms of specific deductions, taxpayers can choose to deduct 100% by one of the spouses or 50% for each spouse.
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Q：
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How can taxpayers take advantage of the policy?
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A：
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According to the relevant provisions of the Individual Income Tax Law, taxpayers can enjoy the special additional deduction at the stage of reporting salary or annual tax clearance.
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Q：
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Who is eligible for the special deduction policy?
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A：
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Guardians of infants and children, including biological parents, stepparents and adoptive parents. Persons other than parents who serve as legal guardians of minors are also eligible for this deduction.
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Q：
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Do taxpayers need to submit documents to take advantage of this special deduction?
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A：
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There is no need to submit supporting documents to tax authorities. Taxpayers can submit relevant information through individual income tax APP and keep the medical birth certificate of their children for tax inspection.
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Q：
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When does the policy effective?
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A：
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The deduction is available from the month of the baby's birth to the month before it turns 3 years old.
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FAQ
