Pre-tax deduction for children's education after divorce: the related expenses of taxpayers' children in pre-school education or receiving full-time academic education can be deducted according to the standard of 1 000 yuan per child per month. Parents can deduct it by one party according to 100% of the deduction standard, or they can choose to deduct it by both parties according to 50% of the deduction standard. For divorced parents, both parties can choose to deduct 100% by one party or 50% by both parties through consultation according to their respective income.

Matters needing attention for special additional deduction of children's education tax:

1, all kinds of education expenses with children under 3 years old cannot be deducted;

2. Children who have reached the age of 3 belong to the pre-school education stage before entering primary school;

3. Academic education includes compulsory education, primary school, junior high school, high school, secondary vocational education, technical education, higher education, undergraduate, master and doctor;

4. Parents in the special additional deduction of children's education tax include both biological parents and adoptive parents;

5. During the children's winter and summer vacations, the special additional deduction of children's education tax can still be deducted according to the standard;

6. If the child has dropped out of school, but still retains his or her student status, then parents can still enjoy the special tax deduction for children's education.

Additional conditions for the collection of education fees include:

1. The taxpayer is an individual resident who has no domicile in China and obtains wages and salaries in China. A person who has a domicile in China refers to a person who habitually lives in China for reasons such as household registration, family and economic interests;

2. The taxpayer's domicile is in China, except for the comprehensive income insurance salesman obtained from outside China;

3. Scope of collection: the scope of not collecting additional education fees includes: Hu Xiaoer's allowance for class teachers and foreign language teachers, one-child allowance, child care allowance, business trip allowance, and missed meal allowance;

4. Tax exemption scope: foreigners who have no domicile in China but earn wages and salaries: foreigners who have domicile in China but earn remuneration for their services outside China.

To sum up, the above are the conditions for additional taxation of education fees, and I hope it will help.

Legal basis:

the education law of the peoples republic of china

Article 58

The tax authorities shall collect the education surcharge in full according to law, which shall be managed by the education administrative department as a whole, mainly for the implementation of compulsory education. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the relevant provisions of the State Council, decide to levy local surcharges on education fees for special purposes.