Legal analysis: the pre-school education stage is from the month when children reach the age of 3 to the month before entering 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. 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. 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. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year. If the taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education certificates of overseas schools for future reference.

Legal Basis: Operation Method of Special Additional Deduction for Personal Income Tax (Trial) Article 3 The calculation time for taxpayers to enjoy the special additional deduction for children's education that meets the requirements is: preschool education stage, from the month when children reach the age of 3 to the month before entering 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. The period of academic education includes the period of suspension due to illness or other non-subjective reasons, but the school status continues to be retained, as well as the winter and summer vacations organized and implemented by teaching institutions in accordance with regulations. Before the age of 3, it belongs to the stage of family support and is not included in the special additional deduction category of children's education.