Children's education expenses can be deducted from individual tax, which is called invisible single tax, because singles usually don't have this expense. So what are the conditions for children's education expenditure to deduct a tax? At present, the tax deduction of children's education expenditure adopts fixed deduction. As long as the following conditions are met, each child can be deducted according to 1000 yuan/month. ? The conditions for pre-tax deduction of children's education expenditure are 1, children's preschool education (3 years old to primary school) 2, children's academic education (primary and junior high school education, ordinary high school, secondary vocational education, junior college, undergraduate, master's and doctoral education) Note: As long as one of the above two conditions is met. As you can see, tax deduction is mainly carried out at the stage of children's schooling, which belongs to the breastfeeding stage before the age of 3, and the expenditure at this stage cannot be used for tax deduction. At the same time, children participate in interest classes and cram schools. And this part of the expenditure cannot be deducted from the tax. How to deduct a tax on children's education expenditure? 1. If only one only child goes to school, then both husband and wife will deduct 500 yuan every month, or one of them will deduct 1000 yuan, and the deduction method will not change in the next tax year. 2. If there are two or more children, the multiple of 1 0,000 yuan will be deducted. Analysis on the difficulty of deducting individual tax from children's education expenditure; There will be some overlap between children's education and continuing education. For example, a young man didn't start working until he was 25, but at the same time, his parents were still working and didn't retire. In this way, this part of the expenditure can be deducted by the young people themselves. But for parents, this part of the expenditure belongs to children's education expenditure. In this case, parents can deduct this education expenditure according to their children's education expenditure, or they can deduct it according to their children's continuing education expenditure, and they can only choose one of them. The condition of tax deduction for children's education expenditure is still very simple, and most families with children meet this condition. At present, the only controversial point is whether the deduction standard of 1000 yuan is too low, because the education expenditure cost in some areas is very high, while the areas with lower education cost are already enjoying it. How to deduct children's education expenses and personal income tax? 1. How can children's education expenses be deducted from personal income tax? From the date of 2019 65438+10/,the expenses related to full-time academic education of taxpayers' children will be deducted according to the standard of 1000 yuan per child per month. Calendar 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; 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 specific deduction method shall not be changed within a tax year; 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. 2. After the general taxpayer is changed to a small-scale taxpayer, how to deal with the remaining VAT professional invoices? According to the Announcement on Unifying the Standards of Small-scale Taxpayers and Some Other VAT Issues, re-registered taxpayers can continue to use the existing tax-controlled equipment to issue VAT invoices without handing in tax-controlled equipment and VAT invoices. For VAT taxable sales, VAT invoices shall be issued according to the collection rate from the next period of the registration date of re-registered taxpayers. If the types of special VAT invoices have been approved before the registration date, they will continue to issue special VAT invoices by themselves through the VAT invoice management system; If it is necessary to issue a special VAT invoice for the sale of the acquired real estate, it shall apply to the tax authorities for issuing it in accordance with the relevant provisions. 3. Is it necessary to submit the relevant information about the loss of assets to the competent tax authorities? According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Retention of Asset Loss Data of Enterprise Income Tax, enterprises only need to fill in the annual tax return form of enterprise income tax "List of pre-tax deduction and tax adjustment of asset loss" to declare the deduction of asset loss to the tax authorities, and no longer submit relevant information on asset loss. Relevant information shall be kept by the enterprise for future reference. Consult the tax authorities specifically. 4. Which intangible assets amortization expenses cannot be deducted before tax? According to the provisions of the enterprise income tax law, when calculating the taxable income, it is allowed to deduct the amortization expenses of intangible assets calculated by the enterprise according to the regulations. Amortization expenses are not allowed to be deducted for the following intangible assets: 1. Intangible assets whose self-development expenses have been deducted when calculating taxable income; Second, create your own goodwill; 3. Intangible assets unrelated to business activities; 4. Other intangible assets that cannot be deducted from amortization expenses. 5. What are the criteria for judging resident individuals and non-resident individuals in the revised individual income tax law? According to the Decision on Revision, individuals who have or have no domicile in China and have lived in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day. Consult the tax authorities specifically.