半两财经｜最新！这类育儿补贴免征个人所得税

Core Points - The Ministry of Finance and the State Taxation Administration jointly announced a tax exemption policy for childcare subsidies, aligning with the implementation plan issued by the Central Committee and the State Council [1] - The childcare subsidy will be provided for children under three years old, starting from January 1, 2025, with an annual subsidy of 3,600 yuan per child [1] - The subsidy will not be counted as income for the purposes of determining eligibility for minimum living security and other assistance programs [1] Summary by Categories Policy Announcement - The announcement includes a tax exemption for childcare subsidies distributed according to the new policy [1] - An information-sharing mechanism will be established between health, finance, and taxation departments to facilitate tax exemption applications [1] Subsidy Details - The subsidy is set at a basic standard of 3,600 yuan per year for each child under three years old, effective from January 1, 2025 [1] - For children born before January 1, 2025, the subsidy will be calculated based on the number of eligible months [1] Impact on Income Assessment - Childcare subsidies will not be included in the income assessment for minimum living security and other assistance programs [1]