Core Points - The article discusses the implementation of direct payment of maternity benefits to individuals, which has been adopted by 25 provinces in China, enhancing convenience for insured female employees [2] - It highlights that maternity benefits and childcare subsidies are exempt from personal income tax, providing financial relief for families [3][5] - The article outlines specific tax deductions available for childcare and education expenses, including a monthly deduction of 2000 yuan per child for those under three years old and for children in full-time education [6][8] Group 1 - Maternity benefits are now directly paid to individuals in 25 provinces, improving accessibility for female employees [2] - Maternity benefits and childcare subsidies are exempt from personal income tax, offering financial advantages to families [3][5] - Childcare expenses for children under three years can be deducted at a rate of 2000 yuan per month, with flexible options for parents on how to claim this deduction [6] Group 2 - Education expenses for children in full-time schooling can also be deducted at a rate of 2000 yuan per month, applicable to various educational stages [8] - The article references specific government policies that support these tax exemptions and deductions, indicating a structured approach to reducing the financial burden on families [6][7]

Core Points - The article discusses the new features of the electronic tax bureau's query function, specifically the ability to export tax declaration forms with the tax authority's electronic seal [1][2][3] Group 1: Exporting Tax Declaration Forms - The asynchronous download mode supports the addition of an electronic seal, while the synchronous export mode does not [2][5] - The exported declaration forms are stamped with the tax authority's special business seal, which holds equivalent legal validity [3] - Only specific forms that contain keywords like "受理税务机关(章)" or "税务机关(盖章)" will be stamped; forms without these keywords will not receive a seal [8] Group 2: Steps for Exporting Forms - To export a declaration form with a seal, users must navigate through the electronic tax bureau, selecting the appropriate options and waiting for a download link after 10 minutes [10][11] - If the download window is closed, users can return to the account query module to access the form download section [6]