Article 5 of the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [20 18]4 1No.): The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1000 yuan per child per month.

Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.

Article 6: Parents can choose to deduct 100% of the deduction standard by one party or 50% of the deduction standard by both parties, and the specific deduction method shall not be changed within a tax year. Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education documents of overseas schools for future reference.

Twenty-ninth parents mentioned in these Measures refer to biological parents, stepparents and adoptive parents. The term "children" as mentioned in these Measures refers to legitimate children, illegitimate children, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, the provisions of these measures shall apply mutatis mutandis.

The calculation time for taxpayers to enjoy the special additional deduction in accordance with the provisions is:

1, children's education. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends.

2. The period of academic (degree) education and continuing education specified in items 1 and 2 of the preceding paragraph, including the period of suspension due to illness or other non-subjective reasons but continuing to retain the student status, and the winter and summer vacations organized and implemented by teaching institutions in accordance with regulations.