This standard is aimed at the personal income tax deduction policy for children in compulsory education. Specifically, if the taxpayer's children are receiving compulsory education, 4,000 yuan can be deducted from the monthly salary or salary as a special additional deduction. This deduction policy aims to reduce the burden of family education expenditure and encourage more families to let their children receive compulsory education.
The following information shall be provided for the special additional deduction of compulsory education:
1. Identity information of children and parents.
2. Proof of children's attendance at school, such as the certificate issued by the school and the certificate of student status.
To sum up, the special deduction policy for compulsory education aims to reduce the burden of family education expenditure and encourage more families to let their children receive compulsory education. The specific deduction standard and policy details need to be determined according to the individual income tax law and relevant regulations. For children's education expenditure, it also includes preschool education expenditure and academic education expenditure. Among them, preschool education expenditure refers to the expenditure of preschool education for children under 3 years old; Academic education expenditure refers to the expenditure of children in compulsory education, high school education, higher education and other academic education stages.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 5
Personal income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(a) the income of the disabled, the elderly and the martyrs;
(2) Having suffered heavy losses due to natural disasters;
(three) other tax cuts approved by the finance department of the State Council.
individual income tax law of the people's republic of china rules for its implementation
Article 26
The specific scope and standards of tax reduction and exemption items stipulated in the tax law shall be implemented in accordance with the provisions of tax laws and administrative regulations.