2022For individual income tax special additional deduction, our country has a new policy!It's about3Special additional deduction of personal income tax for child care under the age of 12.
This deduction is made on the basis of state law2022:8The relevant matters are hereby notified as follows:
First, 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.
Two, parents can choose one of the standard deduction100%Deduction can also be selected by both parties according to the standard deduction50%The specific method of deduction cannot be changed within a tax year.
Three.3The safeguard measures and other matters related to the special additional deduction of individual income tax for care of infants and young children under the age of 18 shall be subject to the relevant provisions of the Interim Measures for Special Additional Deduction of Individual Income Tax.
Iv.3Under the age of infant care individual income tax special additional deduction from2022years1month1It will be implemented as of today.
Xiao Li's current monthly salary7000Yuan, in2021years3A baby was born in September2022years1month1From then on, Xiao Li can enjoy3Under the age of child care individual income tax special additional deduction, the maximum can enjoy1000Yuan.
if2022Xiao Li did it when he declared his personal income tax3Children care under the age of individual income tax special additional deduction items, enjoy the maximum deduction amount1000Yuan.
2022years4Monthly income tax payable (7000-5000-1000)*3%=30Yuan.
If you don't enjoy3Child care under the age of individual income tax special additional deduction items
Xiao Li is subject to personal income tax (7000-5000)*3%=60Yuan.
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