1. Taxpayers who have children who are receiving full-time academic education or are in pre-school education can be deducted according to the standard of 2,000 yuan per month, and a total of 24,000 yuan can be deducted for one year.
2. If the taxpayer has two children, each child can be deducted according to the above standards, and a total of 48,000 yuan can be deducted for one year.
3. Parents can choose to deduct this fee in full by one party or 50% by both parties.
4. No matter which deduction method is selected, once it is determined, it shall not be changed in the current year. This information reflects that the special deduction standard for children's education has been raised from 1 in October 2023, from 1 000 yuan per child to 2,000 yuan per month.