1. 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;

2. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, technical education) and higher education (junior college, undergraduate, postgraduate and doctoral education);

3. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year;

4. If the taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education certificates of overseas schools for future reference.

Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:

1, municipalities directly under the central government, provincial capitals, cities under separate state planning and other cities determined by the State Council, and the deduction standard is 1500 yuan per month;

2, in addition to the cities listed in the first item, cities with a registered population of more than 654.38+00000, the deduction standard is 654.38+065.438+000 yuan per month;

3. For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month;

4. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city;

5. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.

To sum up, the special additional deductions for personal income tax include six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. The special additional deduction of personal income tax follows the principles of fairness, reasonableness, benefiting people's livelihood and simplicity.

Legal basis:

Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax

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.