From June 20 19 to June 20 1 year 10, the special additional deduction of personal income tax increased by the new tax regulations for 20 18 was officially implemented, and the expenses related to preschool education and academic education of taxpayers' children were calculated according to the annual 1200 yuan (monthly 1000) per child.

Preschool education includes preschool education from the age of 3 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, master's and doctoral education). In addition, parents of educated children should deduct 50% respectively according to the deduction standard. With the consent of parents, one of them can also choose 100% according to the deduction standard, and the specific deduction method shall not be changed during the tax year.

Legal basis:

Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 1,000 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.