The termination time of children's education generally refers to the time when children no longer receive academic education that meets the special deduction conditions for children's education. The specific time is from the month when children receive full-time academic education to the month when full-time academic education ends.

legal ground

Article 3 of the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial)

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) Continuing education. Continuing education with academic qualifications (degrees) refers to the month when continuing education with academic qualifications (degrees) was registered in China and the month when continuing education with academic qualifications (degrees) ended. The maximum deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months. Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained.