The personal income tax deduction ratio of 50 is the same as that of 100, which is determined by both husband and wife through consultation. If both parties meet the tax conditions, both parties will deduct it, and choose 50; if they want to deduct it themselves, choose 100. The deduction ratio of personal income tax is 50, that is, the average deduction, that is, the parents of educated children deduct 50% of the deduction standard respectively, and distribute the expenses needed for their children's education equally. Personal income tax deduction ratio of 100 means full deduction, that is, the expenses of educated children are borne by one parent and deducted according to the standard ratio of 100%. The specific deduction method shall not be changed within one tax year after the selection is completed. The expenses related to the taxpayer's children receiving preschool education or full-time academic education shall be deducted according to the standard of 1000 yuan per child per month. Children are in the pre-school education stage from the age of 3 to primary school. Because the current tax threshold is 5000, not all families can meet the requirements of both husband and wife to meet the tax payment point, so if only one husband and wife meets the tax payment conditions, then the ratio of 100%: 0 will be deducted directly; If both husband and wife meet the tax eligibility conditions, then both methods can be chosen at will. Of course, because the higher the salary, the more tax deduction, so if possible, you can choose 100%: 0 with high salary for deduction.