1. The deduction subject of children's education is the legal guardian of children, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as the legal guardian of a minor, it shall apply mutatis mutandis.
2. Children include legitimate children, illegitimate children, adopted children and stepchildren. It also includes non-children who are minors but are under their guardianship.
3. The deduction subject of children's education is the legal guardian of children, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as the legal guardian of a minor, it shall apply mutatis mutandis.
4. If the children receive education in China, the subject of special deduction for children's education is both parents, and parents refer to legal guardians. If the parents are divorced, the child raised by one parent shall be deducted by the parent who raised the child.
5. If both parents work abroad and settle abroad during their work, one of them can be deducted according to the children's education standard 100%.
Personal income tax declaration materials:
1. Personal identification: including valid identification materials such as ID card and household registration book;
2. Taxpayer's income certificate: including relevant certificates of salary, labor remuneration, manuscript fee, royalties and other income, such as salary income certificate, labor remuneration income certificate, business license of individual industrial and commercial households, invoices, etc. ;
3. Taxpayer's deduction certificate: including children's education, housing loan, supporting the elderly and other relevant certificates. Such as invoices for children's education expenses, proof of housing loan interest, proof of supporting the elderly, etc. ;
4. Taxpayer's bank account information: personal bank account information is required to declare tax refund or tax payment;
5. Other relevant certification materials: such as pension insurance, medical insurance and other social security payment certificates, donation certificates, etc.
To sum up, the operation process of individual income tax declaration may be different due to geographical and policy factors. Before the specific operation, you can go to the website of the local taxation bureau to inquire about the relevant regulations, or consult the staff of the local taxation bureau.
Legal basis:
Article 11 of the Individual Income Tax Law of People's Republic of China (PRC)
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
Article 12
Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.
Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.