Articles 5 and 6 of Chapter 2 of the Interim Measures for Special Additional Deduction of Individual Income Tax stipulate that the expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1000 yuan per child per month. Parents can choose one party to deduct 100% of the deduction standard, that is, one person deducts 1000 yuan per month, or they can choose 50% of the deduction standard of both parties, that is, one person deducts 500 yuan per month.