Legal basis: Notice of the State Council Municipality 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 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.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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