The standard is: the expenses related to preschool education and academic education of taxpayers' children are deducted according to the standard of 12000 yuan per child per year (1000 yuan per month).

The taxpayer's children receive pre-school education and academic education related expenses, and the pre-school education is from the month when the children reach the age of 3 to the month before entering primary school; Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends. The deduction subjects are 50% for each parent (legal guardian) or 50% for each parent (legal guardian). Children who are educated in domestic schools or overseas schools can enjoy education in public schools or private schools.