With regard to the problem that "children can deduct their parents' tax for doctoral studies", we need to understand China's personal income tax system and related policies first. In China, personal income tax is levied according to the progressive tax rate system, and the tax rate is divided into seven levels, ranging from 3% to 45%. The calculation method of individual income tax is: taxable income * applicable tax rate-quick deduction = taxable amount.
When calculating personal income tax, there are some special additional deductions, such as children's education, continuing education, housing loan interest and so on. These special additional deductions can be deducted when calculating taxable income, thus reducing the taxable amount of taxpayers.
Then, can the child's doctorate be used as a special additional deduction for parents? According to the current policy, children's education expenditure can be used as a special additional deduction for parents. Specifically, when children receive full-time education in preschool education, compulsory education, ordinary high school education, secondary vocational education and higher education, parents can deduct their children's education expenses according to the prescribed standards.
However, children's doctoral studies do not belong to the above-mentioned higher education stage. According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the higher education stage includes undergraduate, master and doctoral students. However, the parents of their children during their doctoral studies cannot enjoy the special additional deduction of their children's education expenditure.
Nevertheless, we can still analyze the influence of children's doctoral studies on parents' tax from the following aspects:
1. Parents may have to bear certain living expenses and tuition fees during their children's doctoral studies. Although this part of the expenditure can not directly deduct the parents' tax, it can reduce the family's economic burden to a certain extent.
2. Parents can invest and manage money by purchasing commercial insurance during their children's doctoral studies. This part of the investment income can be deducted as a special additional deduction when paying personal income tax.
3. Parents can improve their children's professional skills and knowledge by participating in continuing education and vocational training during their doctoral studies. This part of continuing education expenditure can be deducted as a special additional deduction item.
Parents can share the tax burden by buying houses, cars and other bulk consumer goods during their children's doctoral studies. This part of consumption expenditure can be deducted as a special additional deduction when paying personal income tax.
To sum up: children studying for a doctorate can't directly deduct their parents' tax, but parents can still enjoy the benefits brought by preferential tax policies to some extent through reasonable arrangements for family finances and investment and financial management. At the same time, children's doctoral study is also a long-term investment and accumulation of family and society. Therefore, we should look at this problem from a broader perspective and pay attention to the all-round development of children and the long-term interests of families.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 25
When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the submitted information. Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.
The relevant information of special additional deduction mentioned in the preceding paragraph includes the taxpayer's personal identity information such as himself, spouse, children and dependents, and other relevant information of special additional deduction stipulated by the competent tax authorities of the State Council.