1. The new policy stipulates that taxpayers with educated children can enjoy special additional deductions for children's education.

2. Children's education includes four stages: from the age of three to the preschool education stage before entering primary school; Compulsory education, that is, primary school and junior high school; The high school stage includes ordinary high schools and secondary vocational and technical education; The stage of higher education includes junior college education, undergraduate education, postgraduate education and doctoral education.

3. As long as the children receive full-time academic education, parents can enjoy a fixed deduction of 1000 yuan per month for each child, whether in public or private institutions or domestic or foreign institutions.

Interim Measures for Special Additional Deduction of Individual Income Tax:

1. Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period with academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.

2. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

3. Individuals who have received continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves.

4. Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.