subsidy
medium
2025-08-21
Clarification on Individual Income Tax Policies Related to Childcare Subsidies
育儿补贴有关个人所得税政策明确
财政部
mof
This document clarifies the individual income tax treatment of childcare subsidies, specifying that such subsidies are exempt from individual income tax and do not need to be included in the annual comprehensive income calculation for tax purposes.
Document Text
1,673 characters
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财政部 税务总局公告2025年第6号<br>
为贯彻落实中央办公厅、国务院办公厅印发的《育儿补贴制度实施方案》有关规定，现就育儿补贴有关个人所得税政策公告如下：<br>
一、对按照育儿补贴制度规定发放的育儿补贴免征个人所得税。<br>
二、卫生健康部门与财政部门、税务部门建立信息共享机制。县级卫生健康部门按规定为申领补贴的人员办理个人所得税免税申报。<br>
三、本公告自2025年1月1日起施行。<br>
特此公告。<br>
财政部 税务总局<br>
2025年8月18日
Topics
taxation
family policy
social welfare
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2025-08-21 |
| Category | major_policy |
| Policy Area | 财税政策 |
| CMS Category | 政策发布 |
Verification
References (1)
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unkn
育儿补贴制度实施方案
中共中央办公厅 国务院办公厅印发《育儿补贴制度实施方案》 |
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