Legal analysis: After the new tax reform, the deduction of children's education expenditure has become one of the highlights of this tax reform. As we all know, the old tax system only used a standard to measure the amount of tax paid, which deviated from the actual situation. With people's increasing attention to education, every family's education expenditure accounts for a large proportion of income. Under the old tax system, this part of the expenditure assumed a tax, which caused great pressure on taxpayers; The new tax system takes this reality into account and reduces the burden on taxpayers from the actual and source. Moreover, the introduction of this system shows that the state attaches more and more importance to our education, which may have a significant and far-reaching impact on the whole national education. The expenditure on children's education in the individual tax reform policy means that the expenses incurred by children's education can be deducted from the taxable income, which means that the pre-tax salary can be used to pay their children's tuition, which is equivalent to paying their children's tuition with the tax that should have been paid under the old policy, which will greatly reduce the family's education cost, and the family can let their children enjoy a better education with the same education expenditure; At the same time, children who may not have the opportunity to go to school will have the opportunity to get school education, thus improving the overall quality of the new generation of teenagers. In the Interim Measures for Special Additional Deduction of Personal Income Tax, Article 7 of Chapter II on Children's Education stipulates: "If a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education documents from overseas schools for future reference."
Legal basis: Education Law of the People's Republic of China
Article 26 The State formulates educational development plans and establishes schools and other educational institutions.
The State encourages enterprises, institutions, social organizations, other social organizations and individual citizens to establish schools and other educational institutions according to law.
Schools and other educational institutions established by the state shall adhere to the principle of thrift.
Schools and other educational institutions organized or participated in by financial funds or donated assets shall not be established as profit-making organizations.
Article 27 The establishment of schools and other educational institutions must meet the following basic conditions:
(1) Having an organizational structure and articles of association;
(2) Having qualified teachers;
(3) Having teaching places, facilities and equipment that meet the prescribed standards;
(four) there are necessary funds for running schools and stable sources of funds.
Article 28 The establishment, alteration and termination of schools and other educational institutions shall go through the formalities of examination and approval, registration or filing in accordance with the relevant provisions of the state.
pass the exam
Education Bureau issues new regulations.