There are two main ways to declare the special additional deduction for children's education. One is to declare through the withholding agent, that is, to declare the personal situation directly to the company, and the unit will declare it uniformly, so there is no need to worry about missing the declaration time of the special additional tax deduction; Second, the comprehensive income is declared by itself in the current year, which needs to be declared within the specified time, and can be handled directly through the tax APP. Generally speaking, the two declaration methods have their own advantages, mainly depending on which method taxpayers are used to.

It is worth mentioning that if taxpayers are freelancers, then the only way to declare is to declare themselves according to the comprehensive income year.

Operating environment:

Brand model: iPhone 13

System version: iOS 15.0

App version: 1.7.9

The special additional deduction for children's education refers to one of the six special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC).

Chapter II of the Interim Measures for Special Additional Deduction of Personal Income Tax has made relevant provisions on the special additional deduction for children's education, which has been implemented since 20 19 1.

From 20 19 65438+ 10/month 1, taxpayers can enjoy six special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly.

Special additional deduction rules for children's education:

1. The scope of the special additional deduction for children's education is preschool education and academic education.

2. Preschool education is education and learning from the age of 3 to the preschool stage of primary school.

3. Academic education is nine-year compulsory education, ordinary high school, secondary vocational education and higher education.

The special additional deduction standard for children's education is a fixed deduction of RMB 1 0,000 per child. If it is a second-child education, you can also make a standard fixed deduction, and double the deduction on the basis of the fixed deduction of 1 000 yuan. For example, 1 child, monthly fixed deduction of 1000 yuan, 2 children, monthly fixed deduction of 2000 yuan.

It belongs to lactation before the age of 3 and is not included in the special additional deduction for children's education.