中英对照2023提高个人所得税有关专项附加扣除标准的通知.docx

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1、NoticebytheStateCouncilofRaisingtheRateofRelevantSpecialAdditionalDeductiblesforIndividualIncomeTaxDocumentNumber：No.132023of(heStateCouncilAreaofLaw:IndividualIncomeTax1.evelofAuthority：RegulatoryDocumentsoftheStateCouncilIssuingAuthority：StateCouncilDateIssued：08-28-2023EffectiveDate:01-01-2023Sta

2、tus:EffectiveNoticebytheStateCouncilofRaisingtheRateofRelevantSpecialAdditionalDeductiblesforIndividualIncomeTax(NO.132023oftheStateCouncil)Thepeoplesgovernmentsofallprovinces,autonomousregions,andmunicipalitiesdirectlyundertheCentralGovernment;andallministriesandcommissionsoftheStateCouncilandallin

3、stitutionsdirectlyundertheStateCouncil:Forthepurposeoffurtherreducingtheburdenofexpendituresforchildbirth,upbringing,andsupportIbrelderlyparentsonfamilies,inaccordancewiththerelevantprovisionsoftheIndividualIncomeTaxLawofthePeoplesRepublicofChina,theStateCouncilhasdecidedtoraisetherateofthreespecial

4、additionaldeductiblesforindividualincometaxincludingexpendituresforcareofinfantsandchildrenunderagethree.Youareherebynotifiedofrelevantmattersasfollows:国务院关于提高个人所得税有关专项附加扣除标准的通知(国发(2023)13号)各省、自治区、直辖市人民政府，国务院各部委、各直属机构：为进步减轻家庭生育养育和赡养老人的支出负担，依据中华人民共和国个人所得税法有关规定，国务院决定，提高3岁以下婴幼儿照护等三项个人所得税专项附加扣除标准。现将有关事项

5、通知如下：I. Thespecialadditionaldeductibleofexpendituresforcareof一、3岁以下婴幼儿照护专项附加扣除标准，由每个婴幼儿每月IOOO元提高到2000元。infantsandchildrenunderagethreeshallberaisedfrom1,00()yuanto2,000yuanpermonthforeachinfantorchild.二、子女教育专项附加扣除标准，由每个子女每月1000元提高到2000元。II. Thespecialadditionaldeductibleofexpendituresforeducationofc

6、hildrenshallberaisedfrom1,()00yuanto2,(XX)yuanpermonthforeachchild.三、哈养老人专项附加扣除标准，由每月2000元提 高到3000元。其中，独生子女按照每月3000元的标准定 额扣除；非独生子女与兄弟姐妹分摊每月3000元的扣除额 度，每人分摊的额度不能超过每月1500元。III. Thespecialadditionaldeductibleofexpendituresforsupportforelderlyparentsshallberaisedfrom2,000yuanto3,000yuanpermonth.Whereata

7、xpayeristheonlychild,expendituresshallbedeductedtotheextentof3,(X)Oyuanpermonth;andwhereataxpayerisnotanonlychild,thedeductibleamountof3,000yuanpermonthshallbeapportionedequallyamongthetaxpayerandhis/hersibling,withtheamountsharedbyeachpersonnotexceeding1.500yuanpermonth.四、3岁以下婴幼儿照护、子女教育、赡养老人专项 附加扣除

8、涉及的其他事项，按照个人所得税专项附加扣 除暂行办法有关规定执行。IV. Othermattersrelatedtothespecialadditionaldeductiblesofexpendituresforcareofinfantsandchildrenunderagethree,educationofchildren,andsupportforelderlyparentsshallbegovernedbytherelevantprovisionsoftheInterimMeasuresforSpecialAdditionalDeductionsforIndividualIncomeTax.V. Theabove-mentionedadjusteddeductiblestandardsshall五、上述调整后的扣除标准自2023年1月1日起实comeintoforceonJanuary1,2023.施。StateCouncil国务院August28,20232023年8月28日