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. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school. According to the above regulations, individual income tax 1000 yuan is deducted for each child, and 3,000 yuan is deducted for three children every month. Taxpayers' school-age children can also enjoy special tax relief when they attend private kindergartens and international primary schools.