Academic education generally includes compulsory education in primary and junior high schools; High school education of ordinary high school and secondary vocational and technical education; Higher education such as junior college, undergraduate, master and doctor.
Children who have reached the age of 3 to the pre-school education stage can be deducted according to the fixed amount of 12000 yuan per year and 1000 yuan per month.
If you have children who are receiving full-time academic education, please remember to take the initiative to declare on the personal income tax APP or contact the staff of your company's salary department to declare.
Legal basis: Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax.
The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 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.
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, and the specific deduction method shall not be changed within a tax year.
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