According to Guo Fa [20 18] No.41,"Article 8 The expenses for taxpayers to continue their academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during their academic (degree) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained. In other words, the special deduction of personal income tax for children's education is 400 yuan every month, but the same education cannot exceed 48 months, that is to say, it cannot be repeated more than once, otherwise it will not be deducted again.
Legal objectivity:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 5
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.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 8
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 11
In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 5
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.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 8
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 11
In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.