On 28th March 2022, the State Council announced the implementation of a new special additional deduction on IIT for caring of infants under 3 years old. The new special additional deduction is applicable from January 1, 2022.
The standard of the deduction is CNY1000 every month of every infant on taxable salary. Parents can choose to deduct 100% of the deduction for one parent or 50% of the standard deduction for each parent, and the exact method of deduction cannot be changed within a tax year.