1. 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;

2. 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.

Consequences of not paying personal income tax:

1. If it is not paid in time, there will be late payment fees and fines, and the amount to be paid will still be paid;

2. If the tax authorities fail to collect again, they will report the credit information, and the tax authorities will record the unpaid taxes in your file. In the future, if you use a credit report and find a stain, the financial institution will not give you a loan;

3, constitute a crime, shall be investigated for criminal responsibility according to law.

How to declare personal income tax?

Personal income tax returns shall be submitted to the tax authorities by taxpayers with personal income tax returns, detailed lists of income tax sources and personal income invoices; The tax service department checks the information, and the taxpayer fills in the preferential column; If the tax is paid through the electronic tax payment system of the fiscal treasury or the bank card, the tax payment certificate will be issued by the tax service department.

To sum up, the tax deduction ratio of individual income tax education children is deducted according to the standard quota 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, and the deduction method shall not be changed within one tax year after it is determined.

Legal basis:

Article 6 of the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax.

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.

Article 7

If the taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education certificates of overseas schools for future reference.