The special deduction for education should be combined with the adjustment of the personal income tax system. In the future, a comprehensive income tax system or an income tax system that combines classification and comprehensive income tax should be implemented. At the same time, the taxpayer of personal income tax should also change from individuals to families, and education expenses should be deducted under the condition that the family is the tax unit.

1. Clarify the scope and deduction standards of education expenses.

2. The prerequisite for taxation as a family unit or special deduction for education.

3. Improve supporting measures for special deductions for education.

Extended information:

Personal income tax (personal income tax) is an adjustment between the tax collection authority and natural persons (residents and non-residents) in the collection and management process of personal income tax. A general term for the legal norms governing social relations that occur.

The United Kingdom is the first country to levy personal income tax. In 1799, the United Kingdom began to experiment with differential tax rates for personal income tax. It was not until 1874 that it became a fixed tax in the United Kingdom.

Personal income tax payers include both resident taxpayers and non-resident taxpayers. Resident taxpayers have full tax obligations and must pay personal income tax on all their income from sources within China and outside China; non-resident taxpayers must pay personal income tax only on their income from sources within China.

Personal income tax is a type of income tax levied by the state on the income of its own citizens, individuals living in the country, and the income of overseas individuals derived from the country. In some countries, personal income tax is the main tax, accounting for a large proportion of fiscal revenue and having a large impact on the economy.

Reference material: China Education News Network-Individual tax reduction, how to deduct special education items