一图了解：3岁以下婴幼儿照护个人所得税专项附加扣除政策要点
http://file.tax100.com/o/202203/31/101_1648659662328.gif?width=850&size=1271290国务院日前印发《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》，将3岁以下婴幼儿照护纳入个人所得税专项附加扣除，进一步减轻纳税人税收负担。一张图带你了解政策要点↓
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往期回顾
今天起可以填报啦！3岁以下婴幼儿照护专项附加扣除填报“五步走”
http://file.tax100.com/o/202203/31/412_1648659663638.png?width=399&size=46584
国家税务总局修订发布《个人所得税专项附加扣除操作办法（试行）》
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3岁以下婴幼儿照护专项附加扣除问答口径
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来源：国家税务总局
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