Take care of the infant to reduce income tax 29 days can be filled in

2022-08-04 0 By

Taxpayers with children under the age of three can enjoy new special additional deductions from Jan 1, according to a notice issued by The State Council on March 28.The reporter learned from the State Administration of Taxation that the taxation department has done all the preparatory work, and the function of the special deduction system will be upgraded today.Starting from tomorrow (March 29), eligible taxpayers can fill in the special additional deduction for care of infants under 3 years old through the mobile personal income tax APP, or if it is not convenient to fill in by themselves, they can submit the relevant information to the employer for filling in.It is reported that the special additional deduction for the care of infants under 3 years old can be enjoyed when the unit pays the salary every month, or can be enjoyed together with the calculation of the next year.A few months before this year did not enjoy the deduction, can be in the next month when the salary one-time supplement deduction.For example, the taxpayer in April will provide infant information to the office unit, the unit can one-time declare for the taxpayer to enjoy the first four months of special additional deduction;If the taxpayer provides the infant information to the employer in May, the employer can declare and enjoy the special additional deduction of the first 5 months for the taxpayer.Tax authorities suggest that taxpayers choose their own appropriate time to fill in accurately, without rushing to fill in recent days.At the same time, it should be reminded that the special additional deduction policy for care for infants under 3 years old will be implemented from 2022, and cannot be reported in the final calculation of 2021.In view of the hot issues concerned by netizens, the tax department also answered the questions.1.3 Who will deduct the special additional deduction for infant care under the age of 1.3?Answer: The deduction subject of this policy is the guardian of the infant under 3 years old, including biological parents, step-parents and adoptive parents. If someone other than the parents acts as the guardian of the minor, the deduction subject can be implemented accordingly.2. Can parents who are not biological parents enjoy the special additional deduction policy for care of children under 3 years old?A: Yes, but it must be a guardian of a child under 3 years old.3. What does the scope of infants and children include?Answer: infant children include wedlock child, illegitimate child, raise child, stepchild wait by oneself guardianship below 3 years old infant.4. Can parents of infants born abroad enjoy the deduction?Answer: Yes.Parents of infants are eligible for the deduction regardless of whether they are born in China or abroad.5. What is the starting time for the special additional deduction for children under 3 years old?Answer: from the month that the baby is born to the month before full 3 one full year of life, taxpayer can enjoy this special additional deduction.For example, infants born in May 2022 will have their parents eligible for this special additional deduction until April 2025.6.3 What is the deduction standard for special additional deduction for care of children under the age of 6.3?Answer: undertake deduct according to the standard norm of 1000 yuan every month of every child.7.3 Can the amount of the special additional deduction for care of infants and children under age be divided among parents?Answer: Yes.Parents can choose one of them to deduct 100% of the deduction standard, that is, one of them can deduct 1000 yuan per month.Alternatively, 50% of the deduction standard can be deducted by both parties respectively, i.e. 500 YUAN per month for both parties.These two kinds of distribution, parents can choose according to the situation.8.3 Can the allocation method of special additional deduction for care of children under the age of 8 be changed after selection?A: The special additional deduction for infant care under 3 years old can be deducted by one parent or split by both parents. The deduction method cannot be changed within one tax year.9. If parents have more than one infant, can they choose different deductions for different infants?Answer: Yes.Parents with multiple infants can choose different deductions for different infants.That is, for infant A, one party can choose the standard deduction of 1000 yuan per month, and for infant B, both parties can choose the standard deduction of 500 yuan per month respectively.10. How to enjoy special additional deduction for care of children under 3 years old for families undergoing restructuring?Answer: The specific deduction method is decided by both parents through consultation. The total amount deducted by one child cannot exceed 1000 yuan per month, and the subject of deduction cannot exceed two people.Is the special additional deduction for care for children under 11.3 years old eligible for monthly paychecks?Answer: Yes.After taxpayers provide relevant information to the employer through mobile personal income tax APP or paper information Report Form, the employer will deduct it according to the actual situation of the individual, so that they can enjoy tax reduction bonus when they pay individual tax in advance every month.12. Taxpayers did not enjoy the special additional deduction policy in the month when the baby was born, can they still enjoy it later?Answer: Yes.If the taxpayer does not enjoy special additional deduction in the month when the baby is born, it can enjoy special additional deduction retroactively in the subsequent month of the year when the salary is paid, and can also enjoy it in the next year when the settlement is made.13. What information should taxpayers fill in for their enjoyment policies?A: taxpayers enjoy special care in infants and children under the age of 3 additional deduction, can be directly in the individual income tax in accordance with the guide provided on the APP, can also fill in the paper the information form, fill in the content, including names of spouses and children, the types of identity documents (such as id card, the birth medical certificate, etc.) and Numbers and deducts allocation proportion between spouses and other information.14. Do taxpayers need to submit relevant information to tax authorities for special additional deduction for care of infants under 3 years old?Answer: The special additional deduction for care of infants under 3 years old is the same as the other six special additional deduction, implementing the service management mode of “declaration can be enjoyed, and the data can be kept for future reference”. It is not necessary to submit the data to the tax authority when declaring, but can be kept for future reference.15.do you need an invoice for special additional deductions for care for children under 3 years old?A: No invoice is required, just fill in the relevant information as required to enjoy the policy.The relevant information includes: name of spouse and children, type of identification documents (such as ID card, medical birth certificate of children, etc.) and number, personal deduction ratio, etc.16. How can taxpayers fill in the information of special additional deduction for infant care under 3 years old more conveniently and quickly?A: Taxpayers who fill in the special additional deduction information of care for infants under 3 years old through the mobile personal income tax APP can not only push the information to the employer and employee to enjoy the deduction during the withholding and pre-payment stage, but also enjoy the deduction during the settlement and payment. The whole process of tax handling is “non-contact” without filling in the paper declaration form, which is relatively convenient and fast.17. How should an infant’s identity information be filled out?A: generally speaking, a baby is born, will achieve its stated information such as name, date of birth, parents name of “the medical certificate of birth”, the taxpayer through individual income tax APP or paper information, the information report provided children certificate type can choose “the medical certificate of birth”, and fill in the corresponding number and infant birth time;If an infant has been assigned a resident identity card number, the type of the certificate can also be set to “resident identity card” and fill in the id card number and the birth time of the infant;Chinese passport, foreign passport, mainland travel permit for Hong Kong and Macao residents and other identification documents under the name of the child can be used as the filling documents.18. If there is no medical certificate of birth or resident id card and other identification documents, how to fill in the infant identity information?A: Taxpayers who have not obtained infant medical Birth Certificate or resident ID card and other identification documents can also choose “other personal certificates” and fill in the relevant information truthfully in the remarks, which will not affect the taxpayer’s deduction.If the subsequent taxpayer obtains the infant’s birth medical certificate or resident id card number, it can be updated in time.If the tax authorities contact the taxpayer to verify the relevant situation, the taxpayer can push the certificate photo and other proof materials to the tax authorities through the mobile personal income tax APP to prove the authenticity, so as to continue to enjoy the deduction.19. Who is responsible for filling in the information of special additional deduction for care for infants under 3 years old?Answer: Taxpayers shall be responsible for the authenticity, accuracy and completeness of the information of special additional deduction submitted.20. Will the tax authorities check the deduction information provided by taxpayers?A: The tax authorities will verify the special additional deduction information submitted by taxpayers by means of big tax data and information sharing among departments, and will seriously deal with any false or arbitrary deduction found according to relevant regulations.Sichuan Watch (source: Beijing Daily)