國(guó)務(wù)院3月28日印發(fā)《關(guān)于設(shè)立3歲以下嬰幼兒照護(hù)個(gè)人所得稅專項(xiàng)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.

國(guó)務(wù)院3月28日印發(fā)通知稱，照護(hù) 3歲以下嬰幼兒可享受個(gè)稅減免。

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.

根據(jù)這項(xiàng)通知，自2022年1月1日起，納稅人照護(hù)3歲以下嬰幼兒子女的相關(guān)支出，在計(jì)算繳納個(gè)人所得稅前，按照每個(gè)嬰幼兒每月1000元的標(biāo)準(zhǔn)定額扣除。

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

父母可以選擇由其中一方按扣除標(biāo)準(zhǔn)的100%扣除；也可以選擇由雙方分別按扣除標(biāo)準(zhǔn)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.

這項(xiàng)政策是為了貫徹落實(shí)2021年7月發(fā)布的《中共中央 國(guó)務(wù)院關(guān)于優(yōu)化生育政策促進(jìn)人口長(zhǎng)期均衡發(fā)展的決定》（以下簡(jiǎn)稱《決定》）。

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.

《決定》作出實(shí)施三孩生育政策及配套支持措施重大決策，提出在擴(kuò)大托育服務(wù)，降低養(yǎng)育成本，改善產(chǎn)前和產(chǎn)后服務(wù)等領(lǐng)域提供支持。

【相關(guān)詞匯】

稅收減免政策 tax-relief policy

三孩政策 third-child policy

個(gè)人應(yīng)稅收入individual taxable income

參考來源：新華社、中國(guó)政府網(wǎng)

編輯：Kirsten