The standard of special additional deduction for children's education is the related expenses of taxpayers' children receiving full-time academic education, which is deducted according to the standard of 1000 yuan per child per month. 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.

Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax

Article 5. The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Academic education includes compulsory education (primary school and junior high school education), high school education (ordinary high school, secondary vocational education and technical 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.

Article 6. 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.

Article 7 Where a taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant academic certificates of overseas schools for future reference.

Twenty-ninth parents mentioned in these Measures refer to biological parents, stepparents and adoptive parents. The term "children" as mentioned in these Measures refers to legitimate children, illegitimate children, stepchildren and adopted children. If a person other than his parents acts as a guardian of a minor, the provisions of these measures shall apply mutatis mutandis. "

Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Revision and Release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.7, 2022)

Rule three. The calculation time for taxpayers to enjoy the special additional deduction that meets the requirements is: 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.

The period of academic (degree) education and continuing education specified in items 1 and 2 of the preceding paragraph includes the period of suspension from school due to illness or other non-subjective reasons, and the winter and summer vacations organized and implemented by teaching institutions in accordance with regulations.

Article 12? Taxpayers who enjoy the special additional deduction for children's education should fill in the names of spouses and children, the types and numbers of identity documents, the current education stage of children, the starting and ending time, the school where children attend, and the deduction distribution ratio between themselves and their spouses.

Taxpayers need to keep information for future reference, including: if their children are educated abroad, they should keep admission notices from overseas schools, study visas and other evidence of overseas education.