Q：
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What are the specific provisions for increasing the special additional deduction standards for personal income tax on the care of infants and young children under the age of 3, child education, and support for the elderly?
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A：
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Starting from January 1, 2023, the special additional deduction standard for the care of infants and young children under 3 years old will be increased from 1000 yuan per month to 2000 yuan per month per infant. The standard for special additional deductions for children's education has been increased from 1000 yuan per month to 2000 yuan per month per child. The special additional deduction standard for supporting the elderly has been increased from 2000 yuan per month to 3000 yuan, with only child deducting 3000 yuan per month; Non only child and brother sisters share the deduction amount of 3000 yuan per month, with each person not exceeding 1500 yuan.
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Q：
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How should taxpayers enjoy the "elderly care and childcare" deduction if they have not yet submitted relevant information?
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A：
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Taxpayers who have not yet submitted the relevant information of the special additional deductions for the care of infants and young children under 3 years old, child education, and support for the elderly in 2023 can enjoy them after filling in the special additional deduction information on the mobile personal income tax app or through the employment company.
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Q：
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Do taxpayers need to resubmit relevant information for those who have already enjoyed the "elderly care and childcare" deduction?
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A：
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Taxpayers who have already enjoyed the special additional deductions for the care of infants and young children under 3 years old, children's education, and support for the elderly in 2023 do not need to resubmit. The information system will automatically apply the increased special additional deduction standards. However, if taxpayers adjust the agreed or designated allocation of special additional deductions for elderly care, they can fill in the new allocation amount on the mobile personal income tax app or through the withholding agent.
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Q：
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Taxpayers have previously enjoyed the "elderly care and childcare" deduction according to the original standard, how can they enjoy the deduction according to the increased standard?
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A：
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Taxpayers who have already enjoyed the special additional deductions for the care of infants and young children under 3 years old, children's education, and support for the elderly in 2023 according to the original standards, starting from the September declaration period, the information system will calculate the personal income tax payable according to the increased special additional deduction standards. The excess tax paid before this can automatically offset the tax payable in subsequent months of this year, and if the deduction is not fully utilised, it can be deducted against the comprehensive income during the annual personal income tax reconciliation and final settlement for the year 2023.
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Q：
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Brothers and sisters used to enjoy the special additional deduction for supporting the elderly in the agreed way of sharing, can the deduction amount be readjusted after the standard is raised this time?
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A：
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Taxpayers who are not only child need to share with their brothers and sisters the special additional deduction of 3000 yuan per month for supporting the elderly. After the deduction standard is increased, if taxpayers adjust the agreed or designated allocation of special additional deductions for elderly care, they can fill in the new allocation amount on the mobile personal income tax app or through the withholding agent, but it does not exceed 1500 yuan per person per month.
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FAQ
