Of course.

From the scope of application, including preschool education, that is, from the age of 3 to primary school, compulsory education, high school, university (junior college), master's degree and doctor's degree for future children can be deducted.

According to the exposure draft, the expenses related to the taxpayer's children's preschool education and academic education are deducted according to the standard of 1.2 million yuan per child per year (1.00 yuan per month).

This means that families with two children will enjoy a fixed deduction of 24,000 yuan per year.

It should be pointed out that the annual deduction of 65,438+02,000 yuan or 24,000 yuan can be deducted by one parent or 65,438+000% by one parent, and the specific deduction method cannot be changed within a tax year.

Special additional deduction for general tax

Children education

The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1 000 yuan per child per month.

(2) Continuing education

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.

(3) medical treatment for serious illness

In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, which exceed 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), will be deducted within the limit of 80000 yuan when taxpayers handle the annual final settlement.

(4) Housing loan interest

If taxpayers or their spouses use individual housing loans or housing accumulation funds of commercial banks alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months.

(5) Housing rent

Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities shall be deducted according to the following standards:

1. Municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 yuan per month.

2. In addition to the cities listed in the first item, the deduction standard for cities with registered population of 654.38+0,000 in municipal districts is 654.38+065.438+0,000 yuan per month; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

(6) Supporting the elderly

If the taxpayer is an only child, it will be deducted according to the standard quota of 2000 yuan per month; If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2000 yuan per month, and the monthly share of each person cannot exceed 1 000 yuan.

As mentioned above, children's kindergarten fees are in line with the scope of tax deduction, so kindergarten fees can be deducted as special expenses when declaring individual taxes. In addition, if you have multiple children, you should follow the relevant provisions of tax deduction.