Deducting children's education expenses in full from personal income tax means that taxpayers can deduct all eligible children's education expenses when calculating personal income tax. Specifically, during the period of receiving full-time academic education, each child can deduct the special additional deduction for children's education 1 000 yuan per month. If the child has full-time academic education, parents can choose to deduct it by one of them according to the monthly standard of 1000 yuan, or they can choose to deduct it by both parents according to the monthly standard of 500 yuan.

To sum up, the special additional deduction for children's education is a preferential tax policy implemented by the state to encourage citizens to better assume the responsibility of children's education, which can reduce the tax burden of taxpayers with children receiving full-time academic education.

Legal basis:

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that the special additional deductions specified in Item 1 of Paragraph 1 of this article include expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly.

Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax stipulates that the expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 1,000 yuan per child per month.