Group 1 - The article discusses the tax deduction policy for childcare for children under three years old, allowing a monthly deduction of 2000 yuan per child [5][28]. - The deduction can be claimed by guardians, including biological parents, stepparents, and adoptive parents, regardless of the child's birthplace [5]. - Parents can choose to deduct 100% by one parent or 50% by both parents, and this choice cannot be changed within the same tax year [5][18]. Group 2 - The article highlights the annual childcare subsidy of 3600 yuan per child, which is exempt from personal income tax, and emphasizes the importance of timely application before December 31 [28]. - Specific eligibility criteria for the subsidy are outlined based on the child's birth year, with different application timelines for children born in 2012, 2023, and 2024 [28][30][32]. - The application process can be completed online through platforms like Alipay, where users can access the childcare subsidy service [34][36].
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蓝色柳林财税室·2025-12-27 07:16