1. Special additional deduction of personal income tax for care of infants under 3 years old

1. Main contents: Since January 1, 222, taxpayers' expenses related to care for infants under 3 years old will be deducted according to the standard of 1 yuan for each infant per month.

2. Deduction method: Parents can choose to deduct 1% of the deduction standard by one party or 5% of the deduction standard by both parties, and the specific deduction method cannot be changed within a tax year.

3. Time limit: from the month when an infant is born to the month before he reaches the age of three.

4. subjects of enjoyment: infant guardians: including biological parents, stepparents and adoptive parents; Persons other than parents who act as guardians of minors may be executed by analogy.

5. Enjoy the link: it can be deducted in the withholding and prepayment stage of wages and salaries, and it can also be enjoyed when the comprehensive income is settled.

6. Information reporting: Taxpayers can report their children's information through the mobile personal income tax APP or the paper Deduction Information Form.

① you can choose "medical certificate of birth" as the certificate type, and fill in the corresponding number and the birth time of the infant;

② If the infant has been given a resident ID number, you can also choose "resident ID card" as the certificate type, and fill in the ID number and the birth time of the infant;

(3) The baby's name is China's protective photo, foreign passport, Hong Kong and Macao residents' pass to and from the mainland, Taiwan Bay residents' pass to and from the mainland, and other identity documents, which can also be used as documents to fill in.

7. Policy: Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 Years Old (Guo Fa [222] No.8)

II. Deferred tax benefits for personal pensions

1. Main contents: From January 1, 222, the deferred tax benefits for personal pensions will be implemented in the cities where personal pensions are the first.

2. Payment link: The individual's contribution to the personal pension fund account is deducted from the comprehensive income or operating income according to the limit standard of 12, yuan/year.

3. investment link: personal income tax will not be levied on the investment income included in the personal pension fund account.

4. Collection link: Personal pension received by individuals is not incorporated into comprehensive income, and personal income tax is calculated and paid at the rate of 3% separately, and the tax paid is included in the item of "salary and salary income".

Remarks: The list of individual pension cities will be released separately by the Ministry of Human Resources and Social Security in conjunction with the Ministry of Finance and the State Administration of Taxation. Shanghai, Fujian Province, Suzhou Industrial Park and other areas that have implemented the pilot of individual tax deferred commercial endowment insurance will be implemented in accordance with the tax policies stipulated in this announcement from January 1, 222.

5. Policy: Announcement of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies for Individual Pensions (No.34, 222)

3. Individual income tax concessions for residents to buy houses

1. Main contents: From October 1, 222 to December 31, 223, for taxpayers who sold their own houses and repurchased their houses in the market within one year after the current houses were sold,

2. time regulation: the time for selling the existing house shall be based on the time when the taxpayer pays the personal income tax when selling the house.

if the newly purchased house is a second-hand house, the time for purchasing the house shall be based on the tax payment time of the deed tax when the taxpayer purchases the house or the registration time specified in the immovable property certificate; If the newly purchased house is a new house, the time for purchasing the house shall be the time for filing the housing transaction contract in the housing and urban-rural construction department.

3. Location: The houses sold and repurchased by taxpayers should be within the same city.

the same city scope refers to all administrative divisions under the jurisdiction of the same municipality, sub-provincial cities and prefecture-level cities (regions, states and leagues).

4. Property right regulation: The taxpayer who sells his own house must be directly related to the newly purchased house and should be the owner or one of the owners of the newly purchased house.

5. Tax refund amount: if the newly purchased house amount is greater than or equal to the transfer amount of the existing house, the tax refund amount = personal income tax paid when the existing house is transferred.

if the amount of newly purchased housing is less than the amount of current housing transfer, the amount of tax refund = (amount of newly purchased housing ÷ amount of current housing transfer) × individual income tax paid when current housing transfer.

6. Policies: ① Announcement of the Ministry of Finance and the State Administration of Taxation on Personal Income Tax Policies to Support Residents' Housing Redemption (No.3, 222)

② Announcement of the State Administration of Taxation on Collection and Management of Personal Income Tax Policies to Support Residents' Housing Redemption (No.21, 222)

IV. Tax Preferences for Legal Aid Subsidies

1. Main contents: Since 222.

2. declaration requirements: when legal aid institutions pay legal aid subsidies to legal aid workers, they should apply for tax exemption declaration of personal income tax and labor remuneration for the subsidized legal aid workers.

3. Other provisions: Legal aid institutions refer to legal aid institutions established in accordance with Article 12 of the Legal Aid Law of the People's Republic of China. Group organizations that carry out legal aid work with reference to Article 68 of the Legal Aid Law of the People's Republic of China shall apply for tax exemption declaration for legal aid personnel in accordance with the provisions of this announcement, and submit the relevant information of those who have obtained legal aid subsidies to the judicial administrative department.

4. Policy: Announcement of the Ministry of Finance and the State Administration of Taxation on Tax Policies Concerning Legal Aid Subsidies (No.25, 222)

5. Individual income tax concessions for mainland investors to invest in Xianggang trading open-end funds

1. Main contents: After trading open-end funds (ETFs) are included in the trading interconnection mechanism between the mainland and Xianggang stock markets, the current tax policies on mutual recognition between the mainland and Xianggang funds shall apply.

2、 Policy: ① Announcement of the Securities and Futures Commission of the Ministry of Finance and the State Administration of Taxation on the Application of Tax Policies after Transactional Open-end Funds are Incorporated into the Interconnection Mechanism of Mainland and Xianggang Stock Markets (No.24, 222)

② Notice of the Securities and Futures Commission of the Ministry of Finance and the State Administration of Taxation on the Mutual Recognition of Tax Policies between Mainland and Xianggang Funds (No.125, Cai Shui [215])

③ Notice of the Securities and Futures Commission of the Ministry of Finance and the State Administration of Taxation on Continued Implementation of Shanghai and Hong Kong, Announcement on the Interconnection Mechanism of Shenzhen-Hong Kong Stock Exchange Market and Mutual Recognition of Individual Income Tax Policies between Mainland and Xianggang Fund (No.93 of 219)

VI. Announcement No.4 of the Ministry of Finance and the State Administration of Taxation in 222: Announcement of the Ministry of Finance and the State Administration of Taxation on Supporting the Prevention and Control of Pneumonia Infected in novel coronavirus (Announcement No.1 of the Ministry of Finance and the State Administration of Taxation in 22) and other relevant preferential tax policies, the implementation period was extended to December 3, 223.

VII. Announcement No.6 of the State Administration of Taxation of the Ministry of Finance in 222: From January 1, 222 to December 31, 223, the requirements for start-up technology-based enterprises will continue to be based on the fact that the number of employees will not exceed 3, and the total assets and annual sales revenue will not exceed 5 million yuan. Other conditions stipulated in the Notice of the State Administration of Taxation on Tax Policies for Venture Capital Enterprises and Angel Investment Individuals (Caishui [218] No.55) remain unchanged.

for the investments that have been invested for two years or newly occurred during this period, the tax policy can be applied according to the provisions of Caishui [218] No.55 document and this announcement.