1, the special additional deduction standard for children's kindergarten education is as follows:

(1) The expenses related to the taxpayer's children receiving full-time academic education can be deducted according to the standard quota of 12000 yuan per child per year, that is, 1000 yuan per month.

(2) Parents can choose one of them to deduct 100% of the deduction standard, that is, one person can deduct 1000 yuan per month, or they can choose both husband and wife to deduct 50% of the deduction standard, that is, each person can deduct 500 yuan per month.

2. Legal basis: Article 5 of the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax.

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.

2. What are the items deducted from the special surtax?

The items deducted from the special surtax include:

1, children's education;

2. Adult continuing education;

3. Serious illness medical treatment;

4. Housing loan interest;

5. Expenditure on supporting the elderly;

6. Personal donations to public welfare undertakings such as education.