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.
Extended data:
Interim Measures for Special Additional Deduction of Individual Income Tax Article 25 When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the submitted information. Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.
The relevant information of special additional deduction mentioned in the preceding paragraph includes the taxpayer's personal identity information such as himself, spouse, children and dependents, and other relevant information of special additional deduction stipulated by the competent tax authorities of the State Council.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Interim Measures for Special Additional Deduction of Individual Income Tax