Among them, the deduction standard for children's education expenses is 1000 yuan per month, but the age starting point is over 3 years old. In other words, infants under 3 years old, whether it is early education or basic nursing expenses, cannot enjoy special tax deduction. This is indeed a "pain point" in reality. As we all know, the cost of childcare for children aged 0-3 years old is actually a big expense, even higher than that of preschool education for children aged over 3 years old. It is suggested that the nursing expenses of infants under 3 years old should be included in the special additional deduction of personal income tax, and the special additional deduction system for children's education should be further optimized and improved to give full play to the positive role of taxation in promoting the implementation of the new birth policy.

However, it is blank to deduct one item from the baby building fee, because the cost of raising a baby is not a small expense. Nowadays, many young people are reluctant to do this because of the increase in the cost of childcare, the cost of milk powder, the cost of education and so on. According to some surveys, the cost of raising infants aged 0 to 2 is about 20,000 yuan per year, which has become a pain point for some prospective parents.

The special additional deduction is added to the nursing expenses of infants under 3 years old, aiming at reducing the cost of family parenting and encouraging childbearing. This project can be understood as the deduction of infant rearing expenses, and a fixed deduction is expected. The deduction scale for each child may be around 1 1,000 yuan per month. Deduction time is 0~3 years old.

Some parents also believe that the starting point for the state to add special additional deduction items is to improve the supporting measures for the three-child birth policy. "In recent years, prices have risen and personal related expenses have increased. The deduction can be appropriately increased, which objectively increases the willingness to bear children. "

"Five insurances" refers to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund. Among them, old-age insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. It should be noted here that "five insurances and one gold" are legal.