3岁以下婴幼儿照护专项附加扣除

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【涨知识】家有新生儿,3岁以下婴幼儿照护专项附加扣除如何添加?操作步骤
蓝色柳林财税室· 2025-10-10 01:42
欢迎扫描下方二维码关注: 近期国家发布育儿补贴相关政策利好,有纳税人咨询,税收方面有相关政策优惠吗?刚出生的婴儿能填报个人 所得税综合所得专项附加扣除吗? 今天申税小微就带大家了解一下, 3岁以下婴幼儿照护专项扣除 的政策、注意点及填报操作。 政策介绍 纳税人照护3岁以下婴幼儿子女的相关支出,按照 每个婴幼儿每月 2000元 (2023年1月1日起扣除标准由原每个每月1000元提高 至2000元)的标准定额扣除。 政策依据: 《国务院关于提高个人所得税有关专项附加扣除标准的通知》(国发〔2023〕13号) 《国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》(国发〔2022〕8号) No.1 常见问题 问题一 Hot 子女的范围包括哪些? 子女包括 婚生子女、非婚生子女、养子女、继子女 ,也包括 受本人监护的非子女 。(上述子女无论在国内还是国外出生都 可) 问题二 Hot 扣除比例如何分配? 父母可以选择 由其中一方按扣除标准的100%扣除 ,也可以选择 由双方分别按扣除标准的50%扣除 ,具体扣除方式在一个纳 税年度内不能变更。 问题三 Hot 扣除起算时间是什么? 从婴幼儿出生的当月至年满3 ...
个税年度汇算夫妻个税专项附加扣除分配指南
蓝色柳林财税室· 2025-06-29 11:44
Core Viewpoint - The article discusses the tax deduction rules for housing loan interest, medical expenses, children's education, and childcare for taxpayers in China, emphasizing the conditions under which these deductions can be claimed and the limits associated with them [2][3][4]. Group 1: Housing Loan Interest Deduction - Taxpayers can deduct housing loan interest if they or their spouse have a personal housing loan for a first home in China, with a maximum deduction period of 240 months [2]. - Unmarried taxpayers can deduct the interest solely by themselves, while married taxpayers can choose to deduct it by one spouse or split it equally [3]. - Only one first home loan interest deduction is allowed per taxpayer in a tax year [3]. Group 2: Medical Expense Deduction - Taxpayers can deduct medical expenses exceeding 15,000 yuan incurred in a tax year after insurance reimbursements, with a maximum limit of 80,000 yuan [3]. - Medical expenses can be deducted by either the taxpayer or their spouse, and expenses for minor children can be deducted by one parent [3]. Group 3: Children's Education Deduction - Taxpayers can deduct 2,000 yuan per month for each child in full-time education, with the option to choose which parent claims the deduction [4]. - The deduction applies to various educational stages, including preschool, primary, secondary, and higher education [4]. Group 4: Childcare Deduction - Taxpayers can claim a deduction of 2,000 yuan per month for each child under three years old for childcare expenses [4].
漫解税收丨3岁以下婴幼儿照护专项附加扣除
蓝色柳林财税室· 2025-05-06 15:27
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].
手把手教您:享受3岁以下婴幼儿照护专项附加扣除操作步骤,热点问答丨3岁以下婴幼儿照护专项附加扣除
蓝色柳林财税室· 2025-04-28 09:29
详细操作步骤请往下看 第一步 登录个人所得税App,点击首页【专项附加扣除】,选择【3岁以下婴幼儿照护】,选择扣除年度后点击【确认】。准备好子女身份信息 后,点击【准备完毕,进入填报】。 欢迎扫描下方二维码关注: 2024年度个人所得税综合所得汇算清缴已经开始啦!为了帮助大家更直观、便捷、准确地了解个人所得税App的业务操作流程,特推 出"手把手教您"系列视频,讲解汇算过程中常见的操作流程和注意事项。今天就来教您: 享受3岁以下婴幼儿照护专项附加扣除 。 纳税人照护3岁以下婴幼儿子女的相关支出,按照 每个婴幼儿 每月2000元 的标准定额扣除。 具体政策规定如下 左 右 滑 动 查 看 更 多 第 二 步 确认基本信息。 确认本人信息无误后,根据实际情况填写配偶信息 ,【配偶情况】选择"有/无配偶"。 若选"无配偶" ,可直接点击【下一步】。 若选"有配偶" ,在您之前填写过配偶信息的情况下,可在【选择配偶】处进行选择;但如果您之前未添加过对应的配偶信息, 则需要点击 【添加配偶信息】进行添加。填写配偶信息完毕即可【保存】,选择对应配偶后接着点击【下一步】。 左右滑动查看更多 注意: 请按所选扣除年度的婚姻状 ...