1. Children's education expenses: individuals can deduct children's tuition fees, book fees, accommodation fees and other expenses directly related to their children's education before paying taxes. These fees must be paid in legal educational institutions, as well as related invoices and supporting materials. Need to provide.

2. Child care fees: individuals can deduct child care fees before tax, including the fees of kindergartens, nurseries and other institutions. Similarly, these fees must be paid in legal institutions, and relevant invoices, supporting materials and so on need to be provided.

3. Children's education expenditure: individuals can deduct their children's education expenditure for undergraduate and below education in domestic universities before tax. These expenses include tuition, books, accommodation and so on. , and also need to provide relevant invoices and supporting materials.

Personal income tax payment standard:

Taking the taxable income of the whole year as the standard (comprehensive income of residents' personal income, income after deducting expenses of 60,000 yuan in each tax year and the balance after special additional deduction determined according to law):

1, 1: 3% if it does not exceed 36,000 yuan;

2. Grade II: the part exceeding 36,000 yuan144,000 yuan;

3. Grade III: 20% of the part exceeding144,000 yuan to 300,000 yuan;

4. Level 4: 25% for the part exceeding 300,000 yuan to 420,000 yuan;

5. Grade V: 30% of the part exceeding 420,000 yuan to 660,000 yuan;

6. Level 6: 35% of the part exceeding 660,000 yuan to 960,000 yuan;

Level 7, 7: 45% of the part exceeding 960,000 yuan.

The tax deduction for children's education does not include other expenses unrelated to children's education, such as transportation expenses and living expenses. In addition, the individual income tax law has a certain limit on the deduction of children's education expenses, and the specific limit can be inquired according to the tax law and related policies.

Legal basis:

Notice on Issuing the Interim Measures for Special Additional Deduction of Individual Income Tax

Article 22

The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:

(1) If the taxpayer is an only child, it will be deducted according to the standard quota of 2,000 yuan per month;

(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.