按规定发放的育儿补贴免征个人所得税

Core Point - The article discusses the implementation of a tax exemption for childcare subsidies in China, effective from January 1, 2025, as part of a broader initiative to support families with children under three years old [1] Group 1: Tax Policy Changes - Childcare subsidies provided under the new system will be exempt from personal income tax [1] - The announcement establishes an information-sharing mechanism between health, finance, and tax departments to facilitate tax exemption claims [1] - The tax exemption applies to subsidies for children under three years old, with a basic annual subsidy of 3,600 yuan per child [1] Group 2: Implementation Details - The childcare subsidy will be distributed annually until the child reaches three years of age [1] - For children born before January 1, 2025, but under three years old, the subsidy will be calculated based on the number of eligible months [1] - Childcare subsidies will not be counted as income when determining eligibility for minimum living security and other assistance programs [1]