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问题	工资9000婴幼儿照护费用扣除
释义	律师分析：个人劳动报酬所得应纳税所得额是指劳动者的纯收入减去免税额、专项扣除等相应项目后的余额。其中，个人劳动报酬所得的专项扣除包括教育、住房、赡养老人、大病医疗等方面的支出，并且还包括婴幼儿照护费用的支出。【法律依据】：《中华人民共和国个人所得税法》第六条纳税人在计算应纳税所得额时，可以在税法规定的范围内，减除与该项所得有关的支出。
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