Which method should I choose to declare infant and child care expenses? What are the deduction ratios and standards?
| To further reduce the tax burden on taxpayers and encourage childbirth. Recently, the State Council issued the "Notice on Establishing a Special Additional Deduction for Personal Income Tax for Care of Infants and Young Children under the Age of 3", which included the care of infants and young children under the age of 3 in the special additional deduction for personal income tax. So, which method should be chosen for declaring infant and young child care expenses? What are the deduction ratios and standards? 1. Which method should I choose to declare infant and child care expenses? Taxpayers can choose to file a tax return through a withholding agent or file a tax return on their own during the year of comprehensive income based on their actual circumstances. If taxpayers need to enjoy special additional deductions when their monthly wages and salaries are paid, they need to choose to declare through a withholding agent and verify whether the withholding agent's information is accurate. 2. What is the deduction ratio and standard for infant and child care expenses? 1. What is the deduction ratio for infant and child care expenses? Parents can choose to have one of them deduct 100% of the deduction standard, that is, one person deducts 1,000 yuan per month; they can also choose to have both parties deduct 50% of the deduction standard respectively, that is, each of them deducts 500 yuan per month. Parents can choose between these two allocation methods according to their own circumstances. 2. What is the deduction standard for infant and child care expenses? The deduction is based on a standard fixed amount of RMB 1,000 per child per month. 3. How to declare infant and child care expenses? Step 1: Enter the declaration interface. After the taxpayer logs in to the personal income tax APP on his mobile phone, he can enter the special additional deduction reporting interface through the special additional deduction reporting for common business or the special additional deduction reporting for tax affairs on the homepage, and select the special additional deduction for infant and child care expenses. Step 2: After selecting the deduction year and entering the declaration interface, select the deduction year as 2022. After clicking confirm, the system will prompt the information that needs to be prepared in advance. After the taxpayer reads it carefully, click ready and enter the declaration. It should be noted that since the new policy will be implemented on January 1, 2022, taxpayers cannot declare special additional deductions for care of infants and young children under 3 years old in the annual reconciliation of 2021 and previous years. Step 3: Fill in the deduction information. On the basic information interface, the taxpayer enters the email address and contact address (if personal information has been filled in or special additional deductions have been declared before, it will be automatically filled in, and the taxpayer can modify it according to actual conditions). After filling in the form, click Next to enter the child information interface. Click Select in the Select Children item to enter the Select Children interface. If the taxpayer has not filled in the child information before, he/she can click Add Child Information at the bottom to enter the adding interface, and fill in "He (she) is mine", ID type, ID number, name, nationality (region), date of birth, click Save and return to the Select Child interface to see the newly added child information. Step 4: Set the deduction ratio. After completing the children's information, taxpayers can choose 100% (full deduction) or 50% (average deduction) in their deduction ratio based on actual conditions. Once you have completed your selection and confirmed, click Next. Step 5: After setting the deduction ratio, enter the declaration method interface and select the declaration method according to actual conditions. After completing your selection, click Submit to complete the reporting process for the special additional deduction for care of infants and young children under 3 years old. The system will pop up a prompt that the special additional deduction information has been submitted. Taxpayers can click on "View filing records" to view the special additional deduction information that has been declared. In general, when filling out the special additional deduction for caring for infants and young children under 3 years old, there is no fixed pattern as to which reporting method to choose, and you can decide based on your actual situation. |
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