The additional deduction standard for children's education is 1 000 yuan per child per month, the related expenses for taxpayers' children to receive full-time academic education, and the related expenses from the month when children reach the age of 3 to the month before entering primary school.

Eligible parents can choose to deduct 100% of the deduction standard by one party or 50% of the deduction standard by both parties. Parents must consider the deduction method clearly, because it cannot be changed within a tax year.

The special deduction standard for children's education is 1000 yuan per child per month. The scope of the special additional deduction for children's education is to deduct the related expenses of children's full-time academic education, including primary school, junior high school, high school, university, postgraduate and doctoral education stages. In addition, the taxpayer's children can also refer to full-time academic education in the preschool education stage from three to six years old, and the monthly deduction is 1 000 yuan.

legal ground

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.

Parents refer to biological parents, stepparents and adoptive parents. Children refer to legitimate children, illegitimate children, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, it shall be implemented with reference to the Interim Measures for Special Additional Deduction of Personal Income Tax.