Provisions on the deduction of children's education expenses in personal income tax: the expenses for taxpayers' children to receive full-time academic education (including compulsory education, senior high school education and higher education) and the expenses for children to receive preschool education before the age of 3 can be deducted by one spouse at a monthly rate of 1000 yuan, or by both spouses at a monthly 500 yuan for each child.

Special deductions include social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards stipulated by the state.

Second, children's education:

1, enjoy conditions:

(1) Children over 3 years old attend primary school, regardless of whether they study in kindergarten or not;

(2) Children are receiving education in primary schools, junior high schools and senior high schools (ordinary senior high schools, secondary vocational education and technical education);

(3) Children are receiving higher education (junior college education, undergraduate education, postgraduate education, doctoral education). The above-mentioned educational places include educational places inside and outside China;

2. Standard method: deduct 65,438 yuan+0,000 yuan per child per month. For multiple eligible children, each child can enjoy deduction. The amount of deduction is decided by both parents. Can be deducted in full by one parent, can also be deducted by parents respectively 500 yuan. After the deduction method is determined, it shall not be changed within one tax year;

3. Start and end time: pre-school education: the month when the child reaches the age of 3 to the month before entering primary school; Full-time academic education: the month when children receive compulsory education, high school education and higher education-the month when education ends. Special note: during the period when students drop out of school due to illness or other non-subjective reasons, but their school status continues to be retained, they can continuously deduct holidays such as winter and summer vacations organized and implemented by teaching institutions according to regulations.

4. Information for future reference: receiving education in China: no need to keep special information; Overseas education: overseas school admission notice, study visa and other related educational materials.

Continuing education:

1, enjoy conditions:

(1) degree (degree) continuing education

(two) the continuing education of professional qualifications of skilled personnel and professional and technical personnel, and the specific scope of professional qualifications shall be subject to the national vocational qualification catalogue published by Ministry of Human Resources and Social Security;

2. Standard method: continuing education with academic qualifications (degrees): continuing education with professional qualifications: 400 yuan: 3,600 yuan/year per month. Exception: If a child is employed and is receiving continuing education with a bachelor's degree or below, it can be deducted according to the education background of the child or according to the continuing education of the child.

3. Starting and ending time: continuing education with academic qualifications (degrees): continuing education with equivalent academic qualifications (degrees) starts from the month of enrollment to the month of education ending, and the deduction period cannot exceed 48 months. Vocational qualification continuing education: the year when the relevant vocational qualification continuing education certificate is issued (approved) is the deduction year. It should be reminded that the exclusive deduction policy will be implemented from 20 19 10, and the license will be obtained after 20 19.

4. Information for future reference: vocational qualification continuing education, vocational qualification certificates of skilled personnel and professional and technical personnel, etc.