Children's full-time education is deducted on a monthly basis, and the relevant expenses for taxpayers' children to receive full-time academic education are deducted according to the standard of 1000 yuan per child per month.

Academic education includes compulsory primary education, junior high school education, senior high school education, secondary vocational education, technical education, higher education, undergraduate, master's and doctoral education.

According to the relevant laws and regulations, freshmen admitted in accordance with the national enrollment regulations will go through the admission procedures at the school with the admission notice, and those who pass the second interview will be registered and obtained the school status.

Those who fail to pass the re-examination will be dealt with by the school as the case may be, until the admission qualification is cancelled.

Interim Measures for Special Additional Deduction of Individual Income Tax

Article 5 Full-time education for children shall be deducted on a monthly basis, and the expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 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).