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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