Policy Introduction - The policy allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month per child, effective from January 1, 2023, up from the previous 1000 yuan [2][3]. Common Questions - **Question 1**: The definition of children eligible for the deduction includes biological children, adopted children, stepchildren, and children under guardianship, regardless of their place of birth [2]. - **Question 2**: Parents can choose to deduct 100% of the amount by one parent or split it 50% each, and this choice cannot be changed within the same tax year [2]. - **Question 3**: The deduction period starts from the month of the child's birth until the month before the child turns three years old, aligning with the education deduction period [3]. Reporting Process - To report the deduction, taxpayers must log into the personal income tax app, select the relevant options, and provide the necessary child identification information [4][5]. - Taxpayers can set the deduction ratio to either 100% or 50% based on their situation and choose between two reporting methods: through the withholding agent or self-reporting during annual reconciliation [6][29].