Preschool education includes preschool education from the age of 3 to primary school; Academic education includes compulsory education, high school education and higher education, that is, junior college education, undergraduate education, postgraduate education and doctoral education.

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. Deduction standard, the taxpayer's children receive pre-school education, and can deduct 1000 yuan per person per month on the basis of salary.

Deduction scope, preschool education stage refers to the stage from three years old to preschool. When handling the deduction of children's education, the following information should be provided: the names of spouses and children, the copy and number of ID cards, the education stage, the starting and ending time of the current education stage, the full name of the school, the country of study, and the distribution of deduction ratio between spouses; Those who receive academic education abroad should also provide information such as overseas admission notice and study abroad certificate.

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 education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's 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.