照护3岁以下婴幼儿可减个税

国务院3月28日印发《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》。

China has announced tax-relief policies for parents rearing children under 3 years old, according to a State Council circular issued on Monday.

国务院3月28日印发通知称，照护 3岁以下婴幼儿可享受个税减免。

Starting Jan. 1, 2022, the individual taxable income of such parents can be reduced by a total of 1,000 yuan per month for each baby, , said the circular.

根据这项通知，自2022年1月1日起，纳税人照护3岁以下婴幼儿子女的相关支出，在计算缴纳个人所得税前，按照每个婴幼儿每月1000元的标准定额扣除。

The deduction can be applied in full by one parent or can be split evenly.

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。

The policy is the implementation of a decision on improving birth policies to promote long-term and balanced population development, which was adopted by the Communist Party of China Central Committee and the State Council in July.

这项政策是为了贯彻落实2021年7月发布的《中共中央 国务院关于优化生育政策促进人口长期均衡发展的决定》（以下简称《决定》）。

The decision that allows couples to have three children lays out supporting measures in three areas: strengthening child nursery services, reducing the cost of childbearing and improving prenatal and postnatal services.

《决定》作出实施三孩生育政策及配套支持措施重大决策，提出在扩大托育服务，降低养育成本，改善产前和产后服务等领域提供支持。

【相关词汇】

税收减免政策 tax-relief policy

三孩政策 third-child policy

个人应税收入individual taxable income

参考来源：新华社、中国政府网

编辑：Kirsten