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. 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;

3. The specific deduction method cannot be changed within a tax year.

Advantages of personal income tax deduction for children education;

1. Reduce the burden on taxpayers: Through the deduction of children's education expenses, taxpayers can deduct a certain amount of education expenses when calculating taxable income, thus reducing the personal income tax payable and alleviating the family's economic pressure;

2. Encourage legal tax declaration: The existence of this deduction item encourages taxpayers to declare tax according to law, which improves the fairness of the tax system and enhances the taxpayer's tax compliance;

3. Supporting investment in education: the government supports children's education through preferential tax policies, which not only reduces family education expenditure, but also reflects the state's attention and investment in education, which is conducive to improving the national education level;

4. Promote social equity: The deduction policy for children's education helps to narrow the gap between different income groups, realize the rational distribution of social resources through tax adjustment, and promote social equity and justice.

To sum up, the deduction method of personal income tax for children's education includes the standard fixed deduction of 1000 yuan per child per month, and one or both parties can choose to deduct 50% of the deduction standard, which cannot be changed within a tax year. The advantage of this deduction project lies in reducing the burden on taxpayers, encouraging legal tax returns, supporting education investment and promoting social equity. Through these preferential tax policies, we can not only reduce the personal income tax burden, but also improve the national education level and realize the rational distribution of social resources and social fairness and justice.

Legal basis:

Measures for the operation of special additional deduction of personal income tax

Article 4

Taxpayers who enjoy special additional deductions for children's education, continuing education, housing loan interest or housing rent, and support for the elderly can provide the withholding agents who pay wages and salaries with relevant information about the above special additional deductions from the date when they meet the requirements. When withholding tax, the withholding agent will deduct it according to the accumulated deduction he can enjoy in this year. It can also be deducted from March 1 day to June 30 of the following year when reporting the final settlement to the competent tax authorities at the remittance place.