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1、NoticebytheStateCouncilofEstablishingaSpecialAdditionalDeductibleforIndividualIncomeTaxfortheCareofInfantsandChildrenunder?geThreeDocumentNumber：No.8(2022oftheStateCouncilAreaofLaw:IndividualIncomeTax1.evelofAuthority：RegulatoryDocumentsoftheStateCouncilIssuingAuthority：StateCouncilDateIssued：03-19-
2、2022EffectiveDate:01-01-2022Status：EffectiveNoticebytheStateCouncilofEstablishingaSpecialAdditionalDeductibleforIndividualIncomeTaxfortheCareofInfantsandChildrenunderAgeThree(No.82022oftheStateCouncil)Thepeoplesgovernmentsofallprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGover
3、nment;andallministriesandcommissionsoftheStaleCouncilandallinstitutionsdirectlyundertheStateCouncil:ForthepurposeOfimplemenlingtheDecisionoftheCPCCentralCommitteeandtheStateCounciltoOptimizeChildbirthPolicyandPromotetheLong-termBalancedDevelopmentofthePopulation,inaccordancewiththerelevantprovisions
4、oftheIndividualIncomeTaxLawofthePeoplesRepublicofChina,theStateCouncilhasdecidedtotheestablishaspecialadditionaldeductibleforindividualincometaxforIhecareOfinfantsandchildrenunderagethree.Youareherebynotifiedofrelevantmattersasfollows:国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知(国发(2022)8号)各省、自治区、直辖市人民政府，国务院各部委、各
5、直属机构：为贯彻落实中共中央国务院关于优化生育政策促进人口长期均衡发展的决定，依据中华人民共和国个人所得税法有关规定，国务院决定，设立3岁以下婴幼儿照护个人所得税专项附加扣除。现将有关事项通知如下：I. Therelevantexpendituresforcareservicesforinfantsandchildrenunderagethreeincurredbytaxpayersshallbedeductibletotheextentof1,000yuanpermonthforeachinfantorchild.II. Parentsmaychoosetodeduct1(X)%ofthes
6、tandarddeductiblesfromthetaxableincomeortodeduct50%ofthestandarddeductiblesfromthetaxableincome.Thespecificdeductionmethodmaynotbechangedwithinonetaxableyear.III. Theguaranteemeasuresrelatedtothespecialadditionaldeductibleforindividualincometaxforthecareofinfantsandchildrenunderagethreeshallbegovern
7、edmutatismutandisbyrelevantprovisionsoftheInterimMeasuresfortheSpecialAdditionalDeductionsforIndividualIncomeTax.IV. ThespecialadditionaldeductibleforindividualincometaxforthecareofinfantsandchildrenunderagethreeshallcomeintoforceonJanuary1,2022.SlateCouncil一、纳税人照护3岁以下婴幼儿子女的相关支出，按照每个婴幼儿每月100O元的标准定额扣除。二、父母可以选择由其中一方按扣除标准的100%J除，也可以选择由双方分别按扣除标准的50%扣除，具体扣除方式在一个纳税年度内不能变更。三、3岁以下婴幼儿照护个人所得税专项附加扣除涉及的保障措施和其他事项，参照个人所得税专项附加扣除暂行办法有关规定执行。四、3岁以下婴幼儿照护个人所得税专项附加扣除自2022年1月1日起实施。国务院March 19, 20222022年3月19日
