Representatives of the 2022 Two Sessions suggested encouraging childbirth through tax means! What specific suggestions do you have? Details attached!

So far, Panzhihua, Sichuan, Beijing, Hunan and other places in my country have introduced incentives for having three children, but people’s enthusiasm is not very good. For this reason, at the 2022 Two Sessions, representatives suggested encouraging childbirth through tax means. So what specific suggestions did the representatives make to encourage childbirth through tax means? Details attached!

1. What are the specific suggestions made by the representatives of the 2022 Two Sessions to encourage childbirth through taxation? Details attached!

Representatives of the 2022 Two Sessions suggested encouraging childbirth through taxation measures. Specifically, they suggested raising the special additional deduction standard for personal income tax for children's education expenses for families with two or three children. That is, the second child will be deducted at a rate of 3,000 yuan/person/month, and the third child will be deducted at a rate of 5,000 yuan/person/month.

The scope and standards of individual tax deductions for children’s education in 2022 are as follows:

(1) Scope and standard of deduction: Expenses related to the taxpayer's children's pre-school education or full-time academic education are deducted at a standard rate of RMB 1,000 per child per month.

Children are in the preschool education stage from the age of 3 to before they enter primary school. Academic education includes compulsory education (primary school and junior high school education), high school education (general high school, secondary vocational education, technical education), and higher education (associate school, undergraduate school, master's degree, and doctoral degree education).

(2) Deduction method: Parents can choose to have one of them deduct 100% of the deduction standard, or they can choose to have both of them deduct 50% of the deduction standard respectively. The specific deduction method cannot be changed within a tax year.

2. What are the three-child regulations in the new family planning law of 2021?

1.2021 New Family Planning Law Three-child Policy 1: Clearly implement the three-child birth policy

The country advocates marriage and childbearing at appropriate age and good birth and upbringing. A couple can have three children.

2.2021 New Family Planning Law Three-child Provision 2: Cancellation of restrictive measures such as social maintenance fees

Cancel social maintenance fees, clean up and abolish relevant penalty regulations, and completely decouple household registration, school enrollment, employment, etc. from personal fertility status. Delete relevant disciplinary provisions and provisions that are incompatible with the three-child policy.

3.2021 New Family Planning Law Three-child Policy 3: Supporting eugenics and good parenting

Medical and health institutions should carry out publicity and education on knowledge of eugenics and good parenting for the population of childbearing age, provide peri-pregnancy and pregnancy and postnatal health care services for women of childbearing age, undertake corresponding consultation, guidance and technical services, and carry out diagnosis and treatment of infertility in a standardized manner.

4.2021 New Family Planning Law Three-child Provision Four: Support the establishment of parental childcare leave

The state supports places with conditions to explore the establishment of parental childcare leave.

5.2021 New Family Planning Law Three-child Policy Five: Reducing the Burden of Childbirth, Raising, and Education

The state adopts support measures such as finance, taxation, insurance, education, housing, and employment to reduce the burden on families of childbirth, upbringing, and education.

6.2021 New Family Planning Law Three-child Policy 6: New provisions to protect women’s legal rights and interests in employment

The state protects women’s legitimate employment rights and interests and provides employment services for women whose employment is affected by childbirth.

7.2021 New Family Planning Law Three-child Policy 7: Strengthening infant and child care services

It is clear that we must promote the establishment of a universal childcare service system, build activity places and supporting service facilities for infants and young children in residential communities, configure maternal and child facilities in public places and workplaces in accordance with regulations, and strengthen support and guidance for family infant care.

8.2021 New Family Planning Law Three-child Provisions 8: Protecting the Legal Rights and Interests of Family Planning Families

During the period when the country advocates that a couple have one child, those who are entitled to rewards and assistance for the elderly in family planning families according to regulations shall be given necessary priority and care in terms of elderly welfare and elderly care services. For couples who have obtained the "Honorary Certificate for Parents of an Only Child", if their only child suffers accidental injury or death, a comprehensive assistance and protection system shall be established and improved for this group of people.

Summary: Representatives of the 2022 Two Sessions suggested encouraging childbirth through taxation. Specifically, they suggested increasing the special additional deduction standard for personal income tax for children's education expenses for families with two or three children. At present, the national personal income tax deduction for children's education is based on a standard fixed deduction of 1,000 yuan per child per month.