Personal income tax declaration is deducted from children's education every year 1 to 20,000 yuan. At present, six special additional deductions have been added for children's education, continuing education, serious illness medical care, housing loan interest, housing rent and expenses for supporting the elderly. Because China has popularized the nine-year compulsory education free system, that is to say, children's education expenditure is more reflected in the non-nine-year compulsory education stage, including preschool education and higher education, especially the early education expenditure in kindergarten and preschool education stage. Expenses related to preschool education and academic education of taxpayers' children shall be deducted according to the standard of 1 to 20,000 yuan per child per year. Among them, preschool education reaches 3 years old to primary school, and academic education covers primary school students.
legal ground
Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(1) For the comprehensive income of individual group tours, the taxable income shall be the income amount of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to charitable organizations such as education, poverty alleviation and poverty alleviation. If the donation amount does not exceed 30% of the taxable income declared by the taxpayer, it can be deducted from its taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes individual residents.
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