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Guofa [2023] No. 13
Each province、Autonomous Region、People's Government of the Municipal Municipality，All ministries and commissions of the State Council、Each direct agency:
To further reduce family fertility and supportPensionA person's expenditure burden，According to the relevant provisions of the Personal Income Tax Law of the People's Republic of China，Decision of the State Council，ImproveUnder 3 years oldInfantThree personal income tax special additional deduction standards。Notify the relevant matters as follows:
I.Special additional deduction standard for infants and young children under 3 years old，1000 yuan per month from each infant and childSky bet app download 。
2、Special additional deduction standard for children's education，Once each child1000 yuanimprovement to2000 yuan。
3. Special additional deduction standards for the elderly, from monthly2000 yuanimprovement to3000 yuan. Among them, the only child of the only child is monthly3,000 yuan standard quota deduction; non -only children and brothers and sisters sharing the deduction amount of 3,000 yuan per month，The amount of each person shall not exceed 1500 yuan per month。
Four,Care of infants and young children under 3 years old、Child education、Special additional deductions involved in the elderly，Implementation of the relevant provisions of the "Interim Measures for the Special Additional Deduction of Personal Income Tax"。
5. The deduction criteria after the above adjustmentSelfStarting from January 1, 2023。
State Council
August 28, 2023
Improve the special additional deduction standard ten Q&A
On August 31, the State Council released "Notice on improving personal income tax related special additional deduction standards"(Guofa [2023] No. 13，The following referred to as "Notice")，Improved care of infants and young children under the age of 3、Child education、Special additional deductions for the elderly (hereinafter referred to as "one old and one small" deduction) standard。
1. Improve personal income tax 3Care of infants and young children under the age of age、Child education、What are the specific provisions of the special additional deduction standard for the elderly?
According to "Notice"，From January 1, 2023，Special additional deduction standard for infants and young children under 3 years old，increases from 1,000 yuan per month to 2,000 yuan per month。Special additional deduction standard for children's education，Increase 1,000 yuan per month to 2,000 yuan。Special additional deduction standard for the elderly，increased from 2,000 yuan per month to 3000 yuan，Where，The only child deducts 3,000 yuan per month; non -only children and brothers and sisters sharing the deduction amount of 3,000 yuan per month，No more than 1500 yuan per person。
2. I haven't filled in the report and enjoy it“One Old and One Little”Deduction, how should you enjoy it?
The taxpayer has not reported to enjoy the care of infants and young children under the age of 2023、Child education、The special additional deduction of the elderly，You can enjoy the special additional deduction information on your mobile personal income tax app or fill in the employment unit。
Three, the taxpayer has been filled in enjoying“One Old and One Little”Deductive, do you need to submit relevant information?
The taxpayer has been reported to enjoy the care of infants and young children under the age of 2023、Child education、The special additional deduction of the elderly，No need to fill in the report，The information system will automatically apply the raised special additional deduction standard。But the taxpayer has adjusted the appointment of the special additional deduction of the elderly for the agreed or appointment of the elderly，You can fill in the new allocation amount in your personal income tax app or through the withdrawal obligations。
4. I have been filled in accordance with the original standard and enjoyed“One Old and One Little”Deduction, how to enjoy deduction in accordance with the improved standards?
Before the release of "Notice"，Taxpayers have been filled in accordance with the original standard to enjoy the care of infants under the age of 2023、Child education、The special additional deduction of the elderly，From the September application period，The information system will calculate the personal income tax that should be paid based on the raised special additional deduction standard，The previously paid taxes can automatically deduct taxable taxes in this year's follow -up Sky Bet app month，Endless deduction，You can continue to enjoy when you handle the comprehensive income of 2023。
5、I and my brothers and sisters enjoyed the special additional deduction of the elderly in the form of appointment.，Can the deduction quota be adjusted after this standard is increased?
The taxpayer is a non -independent child，Need to share the special additional deduction of the elderly with 3,000 yuan per month with brothers and sisters。After the deduction standard is increased，Taxpayers have adjusted the special additional deduction of the elderly for the agreed or specified the appointment of the elderly，You can fill in the new allocation amount in your personal income tax app or through the withdrawal obligations，But each person does not exceed 1500 yuan per month。
6、I am a partnership partner，Usually obtained business income，No salary income，How should I enjoy the improved special additional deduction after the improvement?
Taxpayers get business income，I usually did not obtain salary and salary，According to the relevant regulations of the personal income tax law,，You can enjoy the special additional deduction standards after the operation of 2023 operations and settlement。
Seven、Can a parent or father -in -law be enjoys special additional deductions for the elderly?
According to the current policy sky bet games online and regulations，The elderly in the elderly with the elderly (the supporter) in the elderly additional deduction policy，refers to parents who are 60 years old，and the grandparents who have died 60 years old who have died、Foreign grandparents，Parents who are excluding spouses。
eight、My child is studying for a master's degree，Can I fill in the special additional deduction of children's education?
If a master's degree or doctoral education accepted by the taxpayer's children is a full -time education，Taxpayers can report special additional deductions for children's education;，It should be filled in the special additional deduction of continuing education by the children himself。
Nine、One of the two children's abilities without supporting parents，Can it be enjoyed by another enjoy 3000Special additional deduction standards for the elderly in the Yuan Dynasty?
According to "Notice of the State Council's Interim Measures on Printing and Distributing the Special Additional Measures of Personal Income Tax"(Guo Fa [2018] No. 41) stipulates，Taxpayers are non -independent children，Deducting the deduction amount of 3,000 yuan/month between brothers and sisters，The amount of each person shall not exceed 1500 sky bet login yuan per month，That is to say，In this case, one of them cannot be deducted by one of them alone。
10、What are the legal liability for the special additional deduction of false filling in?
Taxpayers should be authentic of special additional deduction information、Accuracy、Integration is responsible。Enjoy the special additional deduction for false reports for false reports，Tax authorities will be in accordance with the "Management Law of the People's Republic of China" and "Personal Income Tax Law of the People's Republic of China"and other relevant regulations shall be handled.
