1. Children's education: The expenses related to the taxpayer's children's preschool education and academic education are deducted according to the standard of12,000 yuan per child per year (10,000 yuan per month).
2. Continuing education: Taxpayers can deduct 4,800 yuan or 3,600 yuan annually for continuing education with or without academic qualifications within the specified period.
2. Serious illness medical treatment: the part of the taxpayer's self-funded medical expenses exceeding 6.5438+0.5 million yuan in a tax year can be deducted within the annual limit of 60,000 yuan.