1. Expenses related to preschool education and academic education of taxpayers' children can be deducted according to the standard of 12000 yuan per child per year;

2. Preschool education refers to preschool education from the age of 3 to primary school; Academic education includes compulsory education, high school education and higher education;

3. Parents of educated children can deduct 50% of the deduction standard or100% by agreement of one party;

4. In a tax year, once the specific deduction method is selected, it shall not be changed.

Preferential tax policies for children's education;

1. Scope of application: applicable to all stages of taxpayers with children in China from preschool education, compulsory education to postgraduate education;

2. Deduction standard: each child can be deducted 12000 yuan every year, and the monthly share is 1000 yuan;

3. Deduction conditions: the taxpayer must be the legal guardian of the child, and the education received by the child should conform to the education system stipulated by the state;

4. Declaration method: When taxpayers declare personal income tax, they need to fill in the corresponding educational information of their children and provide relevant certification materials;

5. Other considerations: If the children receive education abroad, the relevant deduction policies may be different and need to be implemented according to specific regulations.

To sum up, taxpayers can deduct each child's education expenditure from pre-school to higher education according to the standard of 12000 yuan per year, and both parents can choose to deduct 50% or one of them can deduct it in full, but this choice cannot be changed during the tax year, which ensures the fairness and flexibility of the education deduction policy.

Legal basis:

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.

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.

Article 6

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.