The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month. However, there is a situation that is easily overlooked-if the child is not in school, the special surcharge for child education can also be deducted.
Li Liang, the business backbone of the Personal Income Tax Department of the Taxation Bureau of Guangxi Zhuang Autonomous Region, said that Article 5 of the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Personal Income Tax (Guo Fa [2065438+08] No.41) clearly stipulates that children who are in the pre-school education stage from the age of 3 to the primary school entrance shall be deducted according to the standard of 1000 yuan per child per month. This stage belongs to the "pre-school education stage", and the prescribed conditions only limit the age to "three years old" and do not "receive education". Therefore, as long as the child is over 3 years old, not attending kindergarten does not affect parents' enjoyment of the child's education deduction.
I would like to remind parents not to forget to fill in the information and enjoy the deduction from the month when the child reaches the age of 3 to the month before entering primary school.
situation
Mr Zhang and Ms Wang have two children. The eldest son is currently in the second grade of a primary school, and the youngest daughter turned 3 in May, 2002/kloc-0, and went to kindergarten in September. In this case, the eldest son 202 1 was eligible for deduction, and the youngest daughter was eligible for deduction from May to 65438+February. Then, when actually enjoying the special additional deduction for children's education, Mr. Zhang and Ms. Zhang will deduct 1 1,000 yuan per month from June to April, and deduct 2,000 yuan per month from May to June.
It is worth noting that the nursing expenses of infants under 3 years old have been included in the special additional deduction of personal income tax. Recently, the Notice of the State Council on Establishing Special Additional Deduction of Personal Income Tax for Infant Care under 3 years old (Guo Fa [2022] No.8) was issued, and the scope of special additional deduction was "upgraded" from 6 items to 7 items. That is, from June 65438+ 10/day, 2022, from the month when the infant was born to the month before he reached the age of 3, the standard quota of 65438 yuan +0000 yuan per infant per month will be deducted. 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.
On the whole, the special additional deduction for infant care under 3 years old and the special additional deduction for children's education are basically the same in terms of deduction subject, deduction amount, deduction method and submission method, and can be enjoyed through declaration, and the data can be kept for future reference. However, as an independent "seventh" deduction item, it does not belong to the children's education deduction item. It will be connected to the children's education program to enjoy the deduction when the children reach the age of 3. It should also be noted that taxpayers need to collect and submit their children's names, types and numbers of identity documents when reporting information, and at the same time, they need to keep their children's birth medical certificates and other materials for future reference.