1. Children receive preschool education (from 3 years old to primary school);

2. Children receive full-time academic education (primary and junior high school education, ordinary high school, secondary vocational education, junior college, undergraduate, master's and doctoral education).

As long as one of the above two conditions is met, the child belongs to the parenting stage before the age of 3, and the expenditure at this stage cannot be used to deduct the tax. At the same time, children participate in interest classes and cram schools. And this part of the expenditure cannot be deducted from the tax.

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. 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. The specific deduction method cannot be changed within a tax year. Whether children receive education in public schools or private schools, they can enjoy the deduction; With regard to the deduction of children's education in domestic schools or overseas schools, if the taxpayer's children receive education abroad, the taxpayer should keep the admission notice, study visa and other relevant education documents of overseas schools for future reference.

legal ground

Interim Measures for Special Additional Deduction of Individual Income Tax

Article 2 The special additional deductions for individual income tax as mentioned in these Measures refer to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law. Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant educational certification materials of overseas schools for future reference. Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 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.