Group 1 - The article discusses the process for taxpayers to claim special additional deductions for education and childcare expenses through a mobile app [4][5][6] - Taxpayers can choose different deduction methods for multiple children, allowing for flexibility in how deductions are applied [4][5] - Specific information required for claiming housing loan interest deductions includes property ownership details, loan information, and spouse's identification [6][7] Group 2 - The article emphasizes the importance of preparing necessary information in advance to streamline the deduction filing process [6][7] - Taxpayers must confirm their basic information and select the appropriate deduction year before proceeding with the application [4][5] - The deadline for confirming personal income tax special additional deductions for the 2026 fiscal year is approaching, highlighting the urgency for taxpayers to act [9]

Core Viewpoint - The article provides a detailed guide on the special additional deduction for childcare expenses for children under three years old, emphasizing the importance of timely filing before the deadline of December 31, 2025 [1]. Group 1: Filing Process - Step-by-step instructions for filing the special deduction through the personal income tax app are outlined, starting from selecting the appropriate section to submitting the application [1][4][6]. - The process includes confirming personal and spouse information, adding child information, and setting the deduction ratio [5][6]. Group 2: Deduction Details - The deduction standard is set at 2,000 yuan per month for each child under three years old [9]. - Parents can choose to deduct the full amount (2,000 yuan) by one parent or split it (1,000 yuan each) [10]. - For families with multiple children, different deduction methods can be applied to each child [11]. Group 3: Eligibility and Conditions - The deduction applies to legal guardians of the child, including biological, adoptive, and step-parents [8]. - Parents can claim the deduction for children born abroad [14]. - The deduction period starts from the month of the child's birth until the month before they turn three [13].

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].

Group 1 - The announcement by the State Taxation Administration outlines the implementation of personal income tax regulations, specifying that withholding agents must prepay individual income tax on labor remuneration, manuscript remuneration, and royalties on a per-instance or monthly basis [2] - According to the Personal Income Tax Law of the People's Republic of China, withholding agents are required to remit the withheld tax to the treasury by the 15th of the following month and submit a declaration form to the tax authorities [2] Group 2 - The process for entering taxpayer information in the Natural Person Electronic Tax Bureau involves selecting "Other" in the employment type section and completing the relevant information before saving and submitting [3] - The module for comprehensive income declaration allows taxpayers to choose between "Labor remuneration (applicable to cumulative withholding method)" or "Labor remuneration (not applicable to cumulative withholding method)" based on their actual situation [4] Group 3 - The tax calculation module in the Natural Person Electronic Tax Bureau shows that for the current period, the total income is 0.00 yuan, and the amount to be refunded or supplemented is also 0.00 yuan [7] - The declaration form submission module requires users to verify the data before sending the declaration [12] Group 4 - The special additional deduction policy for childcare expenses for children under three years old allows for a deduction of 2,000 yuan per month for each child [25] - Parents can choose to deduct the full amount by one parent or split the deduction equally between both parents [27][32]

Core Viewpoint - The article provides a detailed guide on how to fill out the personal income tax special additional deduction for childcare for children under three years old, emphasizing the importance of timely confirmation of information for the 2026 tax year [2][21]. Group 1: Tax Deduction Process - The process for first-time filers includes opening the personal income tax app, selecting "Special Additional Deductions," and following a series of steps to input necessary information [3][10]. - The deduction for childcare is set at a standard amount of 2000 yuan per month for each child [15]. - Parents can choose to deduct 100% of the amount (2000 yuan) by one parent or split it 50% (1000 yuan each) between both parents [16]. Group 2: Eligibility and Scope - The deduction applies to legal guardians of children, including biological, adoptive, and step-parents, as well as other legal guardians [14]. - The deduction is available from the month of the child's birth until the month before they turn three years old [19]. - Parents with multiple children can select different deduction methods for each child [17]. Group 3: Important Dates and Information - The deadline for confirming the personal income tax special additional deduction information for the 2026 tax year is December 31, 2025 [21]. - The article encourages taxpayers to confirm their information promptly to ensure they can benefit from the deductions [21].

Group 1 - The article provides a step-by-step guide on how to confirm and report the special additional deductions for individual income tax for the year 2026, specifically focusing on childcare for children under three years old [5][6][8]. - Users are instructed to log into the personal income tax app, select the relevant options for special additional deductions, and prepare necessary information such as children's identity details [5][6]. - The article emphasizes the importance of verifying personal and spouse information during the reporting process, and provides instructions on how to add any missing information [6][7]. Group 2 - The article clarifies that the deduction for each child is capped at a standard amount of 2000 yuan per month, and the total deduction ratio claimed by both parents cannot exceed 100% [10][11]. - It outlines two common methods for parents to allocate the deduction: one parent can claim 100% of the deduction, or both can claim 50% each [11]. - The article also mentions the option for taxpayers to choose between having the deduction processed by the withholding agent monthly or reporting it annually during the tax reconciliation [8].

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].

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].

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].

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