Personal income tax website, special additional deduction declaration, children education, declaration and modification. When a child's education stage changes, you need to add the child's new education record. Do not void or modify the previous information at will. Because the previously declared deduction information for children's education has been transmitted to the natural person declaration system, the pre-tax deduction has been made.

Legal analysis: 20 19+00+0 The special additional deduction of personal income tax added in the new personal income tax regulations has been formally implemented. The specific scope and standard of the special additional deduction for children's education are as follows: the relevant expenses for taxpayer's children's preschool education and academic education are 12000 yuan per child per year (654300 yuan per month).

Legal basis: The Special Additional Deduction for Personal Income Tax in People's Republic of China (PRC) was 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 of10.2 million yuan per child per year (10.2 million yuan per month): pre-school education includes pre-school education from 3 years old to primary school; 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, undergraduate, postgraduate 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.