In personal income tax, the special additional deduction for children's education allows parents to choose the deduction method. Each child can be deducted 1 0,000 yuan per month. Parents can choose one party to deduct the full amount, or they can choose both parties to deduct 500 yuan. In a tax year, once the deduction method is selected, it cannot be changed. Parents need to negotiate to determine the deduction ratio and take corresponding actions when filling in tax information.
Pre-tax deduction of personal income tax:
1, basic deduction standard: for wages and salary income, there is a fixed basic deduction every month;
2. Special additional deduction: including children's education, continuing education, serious illness medical care and other expenses;
3. Special deduction: refers to housing loan interest and housing rental expenses;
4. Other deductions determined according to law: such as expenses for supporting the elderly;
5. Donation deduction: the part donated to eligible charitable organizations can be deducted within a certain amount.
To sum up, in the personal income tax, the special additional deduction for children's education stipulates that each child can be deducted 1000 yuan per month, and parents can choose one party to deduct it in full or 50% respectively, but once the deduction method is determined in the tax year, it cannot be changed, and the deduction ratio must be clearly defined when filing tax returns.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
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.