According to the Individual Income Tax Law of People's Republic of China (PRC) and the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses related to preschool education and academic education of taxpayers' children are deducted according to the standard of 65,438+0,000 yuan per child per month. The specific deduction method is: 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, and the specific deduction method cannot be changed within a tax year.

To sum up, pre-school education can be taxed at 1000 yuan per month, and the specific deduction method is decided by both parents through consultation.

Legal basis:

Interim Measures of People's Republic of China (PRC) Municipality on Individual Income Tax Law and Special Additional Deduction of Individual Income Tax.