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A standard of special additional deduction for children's education
Deduct according to the standard of 1000 yuan per child per month. The scope of special additional deduction for children's education is to deduct the related expenses of children's full-time academic education, and the standard is to deduct according to the standard of 1000 yuan per child per month. Full-time academic education includes primary school, junior high school, senior high school, university, postgraduate and doctoral education. The special additional deduction for children's education refers to one of the special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). On August 3, 2023, Kloc-0, the State Council issued the Notice on Raising the Special Additional Deduction Standard for Individual Income Tax. It was decided that from June 65438+ 10/day, 2023, the special additional deduction standard for children's education was 1 000 yuan per child per month.