The expenditure on children's education in individual tax refers to the expenditure that individuals use their own wages and salaries for children's education. (1) The deduction subject of children's education is their legal guardians, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as a guardian of a minor, it shall apply mutatis mutandis. (2) Children include legitimate children, illegitimate children, adopted children and stepchildren. It also includes non-children who are minors but are under their guardianship.

legal ground

Interim Measures for Special Additional Deduction of Personal Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Article 8 Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period with academic qualifications (degrees). Article 11 In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, which exceed 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.