The standards for special additional deductions for personal income tax for children’s education are as follows:

1. A standard fixed deduction of 12,000 yuan per year (1,000 yuan per month) for each child;

2. Preschool education includes education from the age of 3 to primary school;

3. Academic education includes compulsory education (primary school and junior high school education), high school education (general high school, secondary vocational education), higher education Education (college, undergraduate, master's, doctoral education);

4. Parents of educated children shall deduct 50% of the deduction standard respectively, or one party shall deduct 100%, and the deduction method It cannot be changed within a tax year.

Pre-tax deduction items for personal income tax:

1. Basic deduction standard: the monthly basic exemption amount stipulated in the Personal Income Tax Law;

2. Five Insurance and fund: including pension insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance and housing provident fund;

3. Special additional deductions: including children’s education, continuing education, serious illness medical treatment, housing loan interest, Expenditures such as housing rent and elderly care;

4. Other legally determined deduction items: such as charitable donations, etc.

To sum up, among the special additional deductions for personal income tax, the deduction standard for children’s education is 12,000 yuan per child per year, covering all stages from preschool education to higher education. Parents can each deduct 50% or It is fully deducted by one party, and once the deduction method is chosen, it cannot be changed within the current year. These regulations are intended to reduce the burden of family education expenses and encourage reasonable tax planning.

Legal basis:

"Interim Measures for Special Additional Deductions for Personal Income Tax"

Article 5

Taxpayers’ children receiving full-time education Expenditures related to academic education are deducted at a standard fixed amount of 1,000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (general high school, secondary vocational education, technical education), and higher education (college, undergraduate, master's, and doctoral education). Children who are in the preschool education stage between the age of 3 and before entering primary school shall be subject to the provisions of paragraph 1 of this article.