According to the relevant provisions of the Individual Income Tax Law of People's Republic of China (PRC), when a taxpayer has two children, the standard amount that can be deducted before tax for one year is 24,000 yuan. You can deduct 2000 yuan a month.
Of course, it should be noted here that the special additional deduction for children's education can be deducted by one parent before tax; It can also be deducted by both parents according to 50% of the total cost. That is, 24,000 yuan is the total amount that parents can deduct. For a taxpayer, the maximum deduction can be 24,000 yuan a year.
That is to say, the specific deduction can be made by one parent according to the standard of 1 000 yuan per person per month, or by both parties according to the standard of 500 yuan per person per month. But once the deduction ratio is decided, it cannot be changed within one year!
Specifically, if you choose, you need to make a decision according to the income of both parties! The basic rule is that the more the party with more income deducts, the better. Of course, we need to analyze the specific situation!
Children's education: RMB 654.38+RMB 200,000 per year will be deducted. Conditions of enjoyment: children are in preschool education from the age of 3 to primary school, and children receive full-time academic education. 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). Deduction standard: the education expenses of children are deducted according to the standard quota of 12000 yuan per child per year (1000 yuan per month).