Couples in the same unit can also declare the special education surcharge for the only child at the same time.
According to Article 6 of the Individual Income Tax Law: "The special additional deductions stipulated in Item 1, Paragraph 1 of this Article include special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, nursing expenses for the elderly and infants under 3 years old, and other deductions determined by the financial department of the State Council." Among them, both husband and wife can declare the clear provisions on children's education.
Therefore, if the husband and wife are in the same unit, they can also declare the special education surcharge for the only child. You need to provide relevant certification materials when you declare, including the child's birth certificate, the honor certificate of the only child's parents, and the identity documents of both husband and wife. Fill in the declaration form and submit relevant certification materials according to the requirements of the tax authorities.
The tax authorities will verify according to the certification materials provided by both husband and wife to determine whether they meet the application conditions for the one-child special education fee. In line with the provisions, the tax authorities will deduct and refund the tax in accordance with the relevant provisions.
To sum up, both husband and wife can also declare the one-child special education surcharge in the same unit at the same time, but they need to provide relevant supporting materials and declare according to the requirements of the tax authorities.
Legal basis:
Article 6 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates: "The special additional deductions stipulated in Item 1 of the first paragraph of this article include special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly, and nursing expenses for infants under 3 years old, as well as other deductions determined by the financial department of the State Council."
Article 33 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates: "If the tax authorities conduct spot checks on taxpayers in accordance with Article 17 of the Individual Income Tax Law, the taxpayers shall truthfully provide tax-related information as required by the tax authorities. If the taxpayer fails to provide relevant information truthfully as required, the tax authorities shall file a case for investigation according to law. "