Q 1
Who will deduct the special additional deduction for infant care under 3 years old?
A: The deduction subject of this policy is the guardians of infants under 3 years old, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as a guardian of a minor, it may be executed by analogy.
Q2
Can't biological parents enjoy the special additional deduction policy for infant care under 3 years old?
A: Yes, but it must be the guardian of the baby under 3 years old.
Q3
What is the scope of infants?
Answer: Infants and young children include children born in wedlock, children born out of wedlock, adopted children, stepchildren and other infants and young children under the age of 3 who are under my guardianship.
Q4
Can parents of babies born abroad enjoy the deduction?
A: Yes. Whether the baby is born at home or abroad, his parents can enjoy the deduction.
Q5
When to enjoy the special additional deduction for infant care under 3 years old?
A: Taxpayers can enjoy this special additional deduction from the month when the baby is born to one month before he turns 3 years old. For example, for babies born in May 2022, until April 2025, their parents can enjoy this special additional deduction policy according to regulations.
Q6
What is the deduction standard of special additional deduction for infant care under 3 years old?
Answer: Deduct according to the standard quota of 1 1,000 yuan per child per month.
Q7
Can the amount of special additional deduction for infant care under 3 years old be distributed among parents?
A: Yes. Parents can choose one of them to deduct 100%, that is, one person can deduct 1000 yuan per month; You can also choose the deduction standard of 50% for both parties, that is, both parties will deduct according to the monthly 500 yuan. Parents can choose these two distribution methods according to the situation.
Q8
Can the distribution method of special additional deduction for infant care under 3 years old be changed after being selected?
A: The special additional deduction for infant care under 3 years old can be selected by one parent or shared equally by both parties. After the deduction method is selected, it cannot be changed within a tax year.
Q9
Parents with multiple babies can choose different deduction methods for different babies?
A: Yes. Parents with multiple babies can choose different deduction methods for different babies. That is, Baby A can be deducted by one party according to the monthly standard of 1000 yuan, and Baby B can be deducted by both parties according to the monthly standard of 500 yuan.
Q 10
How to enjoy the special additional deduction for infant care under 3 years old when reorganizing the family?
A: The specific deduction method is decided by both parents through consultation. A child's monthly deduction can't exceed 1 000 yuan, and the deduction subject can't exceed two people.
Q 1 1
Can the special additional deduction for infant care under 3 years old be enjoyed when the monthly salary is paid?
A: Yes. After the taxpayer provides relevant information to the employed unit through the mobile personal income tax APP or the paper information report form, the unit will deduct it according to the actual situation of the individual, so that you can enjoy the tax reduction bonus when paying taxes in advance every month.
Q 12
Taxpayers do not enjoy the special additional deduction policy in the month when the baby is born. Can they enjoy it in the future?
A: Yes. Taxpayers who do not enjoy the special additional deduction in the month of the baby's birth can enjoy the special additional deduction retroactively when paying wages in the subsequent month of that year, or enjoy it in the next year's final settlement.
Q 13
What information do taxpayers need to fill in to enjoy the policy?
A: Taxpayers can enjoy special additional deduction for infant care under 3 years old. They can fill in the personal income tax APP directly according to the instructions, or fill in the paper information report form, including the names of spouses and children, the types and numbers of identity documents (such as ID cards and medical certificates of children's birth) and the deduction ratio of themselves and their spouses.
Q 14
Taxpayers enjoy special additional deduction for infant care under 3 years old. Do they need to submit relevant information to the tax authorities?
A: Like the other six special additional deductions, the special additional deduction for infant care under the age of 3 is subject to the service management mode of "you can enjoy it after filing and keep the information for future reference". It is not necessary to submit the information to the tax authorities when filing, but it can be kept for future reference.
Q 15
Do you need an invoice for the special additional deduction of infant care under 3 years old?
A: No invoice is required. You only need to fill in the relevant information as required to enjoy the policy. Relevant information includes: names of spouses and children, types of identity documents (such as identity cards, medical certificates of children's birth, etc.). ) and numbers, and my own deduction.
Q 16
How can taxpayers fill in the special additional deduction information for infant care under 3 years old more conveniently and quickly?
A: Taxpayers can fill in the special additional deduction information for infant care under 3 years old through the mobile personal income tax APP, which can be pushed to the business unit to enjoy the deduction during the withholding and payment stage, or can be enjoyed when handling the final settlement. The whole process is "non-contact", and it is more convenient and faster to fill in the paper customs declaration form.
Q 17
How to fill in the identity information of infants?
A: Generally speaking, after a baby is born, he/she will get a birth medical certificate with his/her name, date of birth, parents' names and other information. When taxpayers fill in their children's information through the personal income tax APP or the paper information report form, they can choose the Birth Medical Certificate as the proof type, and fill in the corresponding number and the birth time of the baby; If the baby has been given a resident ID number, you can also choose "resident ID card" as the certificate type, and fill in the baby's ID number and birth time. China passports, foreign passports, Hong Kong and Macao residents' passes to and from the Mainland and other documents that can prove the identity of infants and young children can all be used as declaration documents.
Q 18
How to fill in the baby's identity information without birth medical certificate and resident ID card?
A: If the taxpayer has not obtained the birth medical certificate or infant ID card, he can also choose "other personal documents" and fill in the relevant information truthfully in the remarks, which will not affect the taxpayer's enjoyment of deduction. Subsequent taxpayers who obtain the medical certificate of baby's birth or the number of resident identity card can supplement and update it in time. If the tax authorities contact the taxpayer to verify the relevant situation, the taxpayer can push proof photos and other proof materials to the tax authorities through the mobile personal income tax APP to prove the authenticity, so as to continue to enjoy the deduction.
Q 19
Who is responsible for the information of special additional deduction for infant care under 3 years old?
A: Taxpayers should be responsible for the authenticity, accuracy and completeness of the special additional deduction information submitted.
Q20
Will the tax authorities check the deduction information declared by taxpayers?
A: The tax authorities will verify the special additional deduction information submitted by taxpayers through tax big data and information sharing among departments. Found false or disorderly buckle, will be dealt with according to the relevant provisions.
Q2 1
When can I fill in the special additional deduction for infant care under 3 years old in the tax APP?
A: The Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 years old (Guo Fa [2022] No.8) was officially released on March 28th, and the tax authorities have made all preparations, and the function of the special additional deduction declaration system was upgraded on the same day. From March 29 th, you can fill in the special additional deduction for infant care under 3 years old through the tax APP.
Q22
The special additional deduction for infant care under 3 years old was implemented from June 65438+1 October1this year, and it is now the end of March. How can taxpayers supplement the special additional deduction last month?
A: When taxpayers pay wages and salaries, if they want to enjoy the special additional deduction for infant care under 3 years old, they can fill in the deduction information through the mobile personal income tax APP and choose to push it to the employer. After the unit updates the taxpayer's deduction information in the tax system, it will automatically deduct the accumulated deduction for the taxpayer from the eligible month to the declaration month when the next salary is paid; If taxpayers want to enjoy it again in the annual final settlement in 2022, they can also handle the annual final settlement from March/KLOC-0 to June 30, 2023 to supplement the special additional deduction in eligible months.
Question 23
How does the special additional deduction policy for infant care under 3 years old connect with the existing six special additional deduction policies?
A: After the implementation of the special additional deduction policy for the care of infants under 3 years old, the relevant expenses for taxpayers to care for infants under 3 years old will be deducted according to the standard of 1 000 yuan per child per month before calculating and paying personal income tax. In addition, according to the current special additional deduction method, if the taxpayer's children are in the pre-school education stage or full-time academic education stage at the age of 3, they can be deducted in a fixed amount according to the standard of 1000 yuan per child per month before calculating and paying personal income tax. Taxpayers who accept continuing education, rent or buy a house can enjoy special additional deductions such as continuing education, housing rent or housing loan interest; Taxpayers themselves or their spouses or children suffer from serious illness, and can also declare special additional deductions for serious illness medical treatment; Taxpayers who support their parents over the age of 60 can also enjoy special additional deductions for supporting the elderly. Generally speaking, these seven special additional deduction policies basically consider the burden of taxpayers at different stages.