1. Children's education: RMB 1000 per child per month.
Tax deduction target: taxpayers whose children receive full-time academic education and preschool education. Preschool education refers to the education from the age of 3 to preschool enrollment. Full-time academic education includes: primary and junior high school education, ordinary high school, secondary vocational education, technical education, junior college, undergraduate, master and doctor.
How much can be deducted: each child 1000 yuan per month, either 50% for each parent or 0/00% for each parent.
2. Continuing education: 400 yuan every month.
Tax deduction targets: taxpayers with continuing education in academic qualifications, taxpayers with continuing education in professional qualifications of skilled personnel and professional technicians.
How much can be deducted: Continuing education of academic qualifications is held in 400 yuan every month, and the deduction period of the same academic qualification or degree is no more than 48 months. You can choose to buckle yourself or your parents. Skilled personnel and professional and technical personnel shall be deducted 3600 yuan in the year of obtaining professional qualifications.
To sum up, parents can declare their children's education expenses when filing tax returns, so as to enjoy the corresponding tax benefits. To declare children's education expenses, you need to provide relevant documents, such as tuition receipts, teaching materials invoices and other related expenses issued by the school. When filing tax returns, these expenses will be included in the special additional deduction items for children's education, and relevant information will be filled in. Once the declaration is successful, you can enjoy the corresponding deduction discount when calculating personal income tax and reduce the tax burden.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 5
The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month. Academic education includes compulsory primary education, junior high school education, senior high school education, ordinary senior high school, secondary vocational education, technical education, higher education, junior college education, undergraduate education, master's education 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.