1. Deduction standard: The special additional deduction standard for children's education is 1000 yuan per child per month.

2. Deduction subject: Parents can choose one party to deduct 100% of the deduction standard or both parties to deduct 50% of the deduction standard.

3. Deduction scope: Children's education expenditure includes preschool education expenditure and academic education expenditure. Among them, preschool education expenditure refers to children's education expenditure from the age of 3 to primary school, and academic education expenditure refers to children's expenditure on compulsory education (primary and junior high school education), high school education (ordinary high school and secondary vocational and technical education) and higher education (junior college, undergraduate, postgraduate and doctoral education).