富平3岁以下婴幼儿照护 个人所得税专项附加扣除
<section data-role="outer" label="edit by 135editor" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section data-role="paragraph" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section data-role="outer" label="edit by 135editor" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section data-tools="135编辑器" data-id="99398" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;font-size: 16px"><section style="margin: 0.5em 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: center"><section style=";padding: 4px 15px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;border-radius: 1em;background-color: rgb(95, 156, 239);color: rgb(255, 255, 255);line-height: 1.4;font-size: 17px"><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 16px"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">3岁以下婴幼儿照护</strong></span></span></p><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 16px"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">个人所得税专项附加扣除</strong></span></span></p></section></section><section style="margin: 10px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important"><section style=";padding: 20px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;width: 578px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgba(65, 128, 216, 0.09);border-style: solid;border-width: 0px 0px 13px;border-bottom-color: rgba(65, 128, 216, 0.35)"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;justify-content: flex-start;display: flex;flex-flow: row nowrap"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;vertical-align: top;width: auto;align-self: flex-start;flex: 100 100 0%;height: auto"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify;color: rgb(65, 128, 216)"><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">政策内容</strong></span></p></section></section><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;vertical-align: top;width: auto;min-width: 5%;flex: 0 0 auto;height: auto"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;transform-style: flat;transform: perspective(0px)"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;justify-content: flex-start;display: flex;flex-flow: row nowrap;transform: rotateX(180deg)"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;vertical-align: top;width: auto;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;justify-content: flex-start;display: flex;flex-flow: row nowrap"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;width: 28px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;overflow: hidden"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;transform: rotateZ(60deg)"><section style="margin: 6px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: center"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;width: 28px;height: 5px;background-color: rgb(201, 229, 70)"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section></section></section><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;vertical-align: top;width: auto;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;justify-content: flex-start;display: flex;flex-flow: row nowrap"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;width: 28px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;overflow: hidden"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;transform: rotateZ(60deg)"><section style="margin: 6px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: center"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;width: 28px;height: 5px;background-color: rgb(65, 128, 216)"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section></section></section><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;vertical-align: top;width: auto;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;justify-content: flex-start;display: flex;flex-flow: row nowrap"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;width: 28px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;overflow: hidden"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;transform: rotateZ(60deg)"><section style="margin: 6px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: center"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;width: 28px;height: 5px;background-color: rgb(201, 229, 70)"><svg viewbox="0 0 1 1" style="box-sizing:border-box;float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section></section></section></section></section></section></section><section style="margin: 10px 0px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;justify-content: flex-start;display: flex;flex-flow: row nowrap"><section style=";padding: 23px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;width: 538px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(255, 255, 255)"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify"><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;text-indent: 0em;line-height: 2em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">自2022年1月1日起纳税人照护3岁以下婴幼儿子女的相关支出，按照每个婴幼儿每月1000元的标准定额扣除。</span></p></section></section></section></section></section><section style="margin: 10px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;justify-content: flex-start;display: flex;flex-flow: row nowrap;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: inline-block;width: 578px;vertical-align: top;border-width: 1px;box-shadow: rgb(0, 0, 0) 0px 0px 0px;border-style: solid;border-color: rgb(129, 179, 248);align-self: flex-start;flex: 0 0 auto"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;min-height: 40px"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;width: 576px"><table class="wcn_c_table" width="576"><tbody style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:0" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important" class="firstRow"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:0.td@@0" width="15.0000%" style=";padding-right: 5px;padding-left: 5px;outline: 0px;border-style: dotted;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(129, 179, 248);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: center;color: rgb(255, 255, 255)"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">扣除</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">范围</strong></span></p></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:0.td@@1" width="85.0000%" style=";outline: 0px;border-style: none;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(241, 243, 253);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;line-height: 1.75em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;color: rgb(123, 12, 0);letter-spacing: 1px"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">纳税人照护3岁以下婴幼儿的相关支出</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;line-height: 1.75em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">从婴幼儿出生的当月至年满3周岁的前一个月</span><br style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"/></p></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:1" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:1.td@@0" width="15.0000%" style=";padding-right: 5px;padding-left: 5px;outline: 0px;border-style: dotted;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(129, 179, 248);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;color: rgb(255, 255, 255);text-align: center"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">扣除</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">方式</strong></span></p></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:1.td@@1" width="85.0000%" style=";outline: 0px;border-style: none;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;line-height: 1.75em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">定额扣除</span></p></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:2" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:2.td@@0" width="15.0000%" style=";padding-right: 5px;padding-left: 5px;outline: 0px;border-style: dotted;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(129, 179, 248);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;color: rgb(255, 255, 255);text-align: center"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">扣除</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">标准</strong></span></p></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:2.td@@1" width="85.0000%" style=";outline: 0px;border-style: none;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(241, 243, 253);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;line-height: 1.75em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">1000元/月/每孩</span></p></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:3" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:3.td@@0" width="15.0000%" style=";padding-right: 5px;padding-left: 5px;outline: 0px;border-style: dotted;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(129, 179, 248);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;color: rgb(255, 255, 255);text-align: center"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">扣除</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">主体</strong></span></p></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:3.td@@1" width="85.0000%" style=";outline: 0px;border-style: none;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify"><p style="outline: 0px;max-width: 100%;clear: both;min-height: 1em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">父母（监护人）可以选择由<span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;color: rgb(123, 12, 0)"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">其中一方</strong></span>按扣除标准的<span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;color: rgb(123, 12, 0)"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">100%扣除</strong></span>。</span></p><p style="outline: 0px;max-width: 100%;clear: both;min-height: 1em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">父母（监护人）也可以选择由<span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;color: rgb(123, 12, 0)"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">双方分别</strong></span>按扣除标准的<span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;color: rgb(123, 12, 0)"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">50%扣除</strong></span>。</span></p></section></td></tr><tr opera-tn-ra-comp="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:4" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:4.td@@0" width="15.0000%" style=";padding-right: 5px;padding-left: 5px;outline: 0px;border-style: dotted;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(129, 179, 248);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;color: rgb(255, 255, 255);text-align: center"><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">注意</strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box;clear: both;min-height: 1em;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">事项</strong></span></p></section></td><td colspan="1" rowspan="1" opera-tn-ra-cell="_$.pages:0.layers:0.comps:2.col1:0.classicTable1:4.td@@1" width="85.0000%" style=";outline: 0px;border-style: none;border-color: rgb(62, 62, 62);max-width: 100%;box-sizing: border-box;background-color: rgb(241, 243, 253);overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;text-align: justify"><p style="outline: 0px;max-width: 100%;clear: both;min-height: 1em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">1. 具体扣除方式在一个纳税年度内不能变更。</span></p><p style="outline: 0px;max-width: 100%;clear: both;min-height: 1em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;letter-spacing: 1px">2. 纳税人需要留存子女的出生医学证明等资料备查。</span></p></section></td></tr></tbody></table></section></section></section></section></section></section></section></section></section><p></p><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: 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0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;display: flex;justify-content: flex-start"><section style=";padding: 0px 0px 0px 10px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;display: flex"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;flex-shrink: 0"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;width: 5px;height: 48.6875px;background-color: rgb(255, 226, 112);overflow: hidden"><br style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"/></section></section><section style=";padding: 5px 0px 19px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;display: flex;justify-content: flex-start"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;width: 85px"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 127.65 34.08" style="display: block"><g><g><polygon style="fill:#fbb267" points="119.21 10.11 110.76 2.08 109.21 2.08 0.76 2.08 0.76 34.08 108.18 34.08 110.76 34.08 119.21 26.11 127.65 18.11 119.21 10.11"></polygon><polygon style="fill:#f6e270" points="118.45 8.04 110 0 108.45 0 0 0 0 32 107.42 32 110 32 118.45 24.04 126.89 16.04 118.45 8.04"></polygon></g></g></svg></section><section style=";padding: 0px;outline: 0px;max-width: 100%;letter-spacing: 1.5px;color: rgb(255, 255, 255);text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important"><br style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"/></section></section></section></section></section></section><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;background-color: rgb(223, 245, 184);border-radius: 15px"><section data-autoskip="1" style=";padding: 15px 10px;outline: 0px;max-width: 100%;line-height: 1.75em;letter-spacing: 1.5px;color: rgb(89, 89, 89);background-color: rgb(243, 253, 255);border-radius: 15px;transform: translateY(-5px);box-sizing: border-box !important;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important;color: rgb(51, 51, 51);font-size: 17px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><section style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;overflow-wrap: break-word !important"><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;font-size: 16px"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;caret-color: red"><strong style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important">政策链接：</strong></span><a target="_blank" href="https://mp.weixin.qq.com/s?__biz=MzA4MDA0MzcwMA==&mid=2652606880&idx=1&sn=d2e3da9ca08781db18fe6edb8d7c568d&chksm=84457a7bb332f36de53da897910182028de6d1fca04407f3ef62d4107d62186913195f386429&token=612740641&lang=zh_CN&scene=21#wechat_redirect" textvalue="《国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》" linktype="text" imgurl="" imgdata="null" tab="innerlink" data-linktype="2" style=";padding: 0px;outline: 0px;color: rgb(87, 107, 149);-webkit-tap-highlight-color: rgba(0, 0, 0, 0);cursor: pointer;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;caret-color: red">《国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》</span></a><span style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;caret-color: red">（国发〔2022〕8号）</span></span><br style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"/></p></section></section></section></section></section></section></section></section><section data-role="paragraph" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><p style="margin-top: 0px;margin-bottom: 0px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;box-sizing: border-box !important;overflow-wrap: break-word !important"><br style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"/></p><section data-role="outer" label="edit by 135editor" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section data-role="paragraph" style=";padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important"><section data-role="outer" label="edit 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