漫解税收丨3岁以下婴幼儿照护专项附加扣除

Group 1 - The core viewpoint of the article is the introduction of a new tax policy that allows for a special deduction for childcare expenses for children under three years old, aimed at reducing the tax burden on parents [5]. - From January 1, 2023, the special deduction standard for childcare expenses has been increased from 1,000 yuan to 2,000 yuan per child per month, allowing parents to deduct 24,000 yuan annually for each child from their taxable income [5].