The deduction of children's education expenses by each tax is mutual. According to the Interim Measures for Special Additional Deduction of Personal Income Tax, the expenses related to full-time academic education of taxpayers' children are deducted according to the standard of 1 000 yuan per child per month. The specific deduction method is decided by both parents through consultation. One of them can choose to deduct 100% of the deduction standard, or both parties can choose to deduct 50% of the deduction standard.

For example, if a family has two children who are receiving full-time academic education, then the education expenses of 2000 yuan can be deducted every month. If both parents negotiate and decide that one of them will deduct in full, then 2000 yuan can be deducted every month; If both parents decide to deduct separately through consultation, then 1000 yuan can be deducted every month.

It should be noted that taxpayers can only enjoy a special additional deduction for children's education. In other words, no matter how parents negotiate to decide the deduction method and proportion, they can only deduct their children's education expenses once a month. In addition, taxpayers should provide relevant supporting materials when enjoying the special additional deduction for children's education, such as children's school registration certificate and tuition invoices issued by the school.

In short, the deduction of children's education expenses by each tax is bilateral, and the specific deduction method and proportion are decided by parents of both parties through consultation. Taxpayers shall provide relevant certification materials when enjoying the special additional deduction for children's education.