1. Define the scope and deduction standard of education expenses.

The taxpayer's own continuing education expenses, the taxpayer's children's preschool, high school, university and other non-free school education expenses, as well as some expenses arising from extra-curricular tutoring, can all be included in the special deduction for education, but the specific details need to be designed to ensure tax fairness. The scope of special deduction for education can be expanded from small to large, and gradually extended to vocational education and lifelong education in the implementation process.

2, the premise of paying taxes or special deductions for education on a family basis.

The special additional deduction for education should be combined with the tax adjustment of personal income tax, and the comprehensive income tax system or the income tax system combining classification and synthesis should be implemented in the future. Since the tax threshold and deduction are both the cost of living, and life is carried out on a family basis, it is fairer to collect taxes on a family basis, and it can better solve the difficulties for people to declare taxes and accurately verify the special deduction information.

3. Improve the supporting measures for special deduction for education.

From the international experience, it needs relatively mature social supporting conditions to implement a comprehensive and classified tax system and increase some special pre-tax deductions. For example, tax collection and management departments should grasp tax-related information related to taxpayers' income to ensure the smooth implementation of the new tax reform. Establish and improve the family income information system and improve the collection and management measures.

Extended data:

Clarify the scope and deduction standard of education expenses;

Wei Jianguo, associate researcher and deputy director of China Institute of Education and Finance Science, Peking University, believes that taxpayers' own continuing education expenses, taxpayers' children's preschool, high school, university and other non-free school education expenses, as well as some expenses arising from extra-curricular tutoring, can be included in the consideration of special education deduction, but the specific details need to be designed to ensure tax fairness.

Ye Liu believes that the deductible education expenses should only be the investment in basic education, such as the basic tuition and accommodation fees from primary school to high school, and the education expenses such as extracurricular training fees should be excluded. Moreover, considering that the proportion of education cost and education expenditure varies greatly from place to place, different deduction ranges and quotas should be set up in different places.

"Because the state basically does not charge tuition and fees in the compulsory education stage, the funding system for higher education is relatively perfect, and the special deduction for education should be aimed at preschool education and high school education." Bai Yanfeng, dean of the School of Finance and Taxation of the Central University of Finance and Economics, believes that the scope of special deduction for education can be expanded from small to large, and gradually expanded to vocational education and lifelong education in the implementation process.

How to design a standard accepted by everyone is the difficulty of special deduction for education. "The determination of standards is difficult to take into account the fairness between regions, which actually returns to the question of whether the deduction standard for wages and salaries in individual taxes should be unified nationwide." Bai Yanfeng said.

References:

How to reduce tax burden and deduct special education items-China Education News Network