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What does the pre-school education stage of individual tax mean?
The pre-school education stage of individual tax means that children in kindergarten stage can also participate in the special additional deduction of personal income tax. According to Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses related to full-time academic education for taxpayers' children are deducted according to the standard of 1 1,000 yuan per child per month.

Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.

Other provisions on individual income tax.

Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Refer to the above? China Government Net-Interim Measures for Special Additional Deduction of Individual Income Tax