Personal income tax declaration is deducted from children's education every year 1 to 20,000 yuan. At present, six special additional deductions have been added for children's education, continuing education, serious illness medical care, housing loan interest, housing rent and expenses for supporting the elderly. Because China has popularized the nine-year compulsory education free system, that is to say, children's education expenditure is more reflected in the non-nine-year compulsory education stage, including preschool education and higher education, especially the early education expenditure in kindergarten and preschool education stage. Expenses related to preschool education and academic education of taxpayers' children shall be deducted according to the standard of 1 to 20,000 yuan per child per year. Among them, preschool education reaches 3 years old to primary school, and academic education covers primary school students.

Special Additional Deduction of Individual Income Tax in People's Republic of China (PRC)

Officially implemented, the specific scope and standards of the special additional deduction for children's education are as follows:

The expenses related to the taxpayer's children's pre-school education and academic education shall be deducted according to the standard quota of 12000 yuan per child per year (1000 yuan per month):

1) preschool education includes preschool education from the age of 3 to primary school;

2) Academic education includes compulsory education (primary and junior high school education), high school education (ordinary high school and secondary vocational education) and higher education (junior college education, undergraduate education, postgraduate education and doctoral education).

In addition, the parents of educated children are deducted by 50% of the deduction standard respectively; With the consent of parents, one of them can also choose 100% of the standard deduction, and the specific deduction method cannot be changed within one tax year.