The special additional deduction of personal income tax refers to the additional deduction given on the basis of calculating taxable income in accordance with state regulations, which is used to encourage and support qualified taxpayers to spend on education, medical care and housing. Children's education is one of the most important aspects, and its recognition conditions are as follows: 1. The child must be the taxpayer's legal child or guardian child and live in China; 2. Children's education must comply with the provisions of national education laws and regulations, including preschool education, compulsory education, ordinary high school, secondary vocational education and ordinary higher education; 3 children's education expenditure refers to the actual expenditure incurred by taxpayers for children's education, including tuition, books and accommodation. 4. The amount of children's education expenditure is 6.5438+0.2 million yuan per child per year, and up to 3 children can be deducted, that is, each taxpayer can get a special additional deduction of 36,000 yuan for children's education.
What are the scope of children's education expenditure? The scope of children's education expenditure includes preschool education, compulsory education, ordinary high schools, secondary vocational education, and ordinary college education. In the specific implementation, taxpayers need to provide corresponding proof materials, such as the payment certificate issued by the school.
The special additional deduction of personal income tax for children's education standard is a preferential tax policy established by the state for children's education expenditure and an important economic subsidy for parents. In the case of legal and accurate calculation of related expenses, the corresponding tax amount can be reduced when filing tax returns.
Legal basis:
Article 8 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that when calculating the taxable income, taxpayers may deduct the expenses for children's education and continuing education from their taxable income.