First, the scope and standard of deduction of children's education expenses.
The scope of deduction for children's education includes full-time academic education such as preschool education, compulsory education, high school education and higher education. Taxpayers can enjoy corresponding deductions according to their children's actual education stage. The deduction standard is RMB 1 1,000 per child per month, and the deductible amount during the year is RMB 1 2,000.
Second, the deduction conditions and reporting methods
Taxpayers who enjoy the deduction of children's education expenses must meet the following conditions: children must be taxpayers' immediate children, including legitimate children, illegitimate children, adopted children, stepchildren and so on. ; Children must receive full-time academic education, including public schools, private schools and other educational institutions that meet the requirements of the state; Taxpayers need to keep relevant proof materials of their children's education, such as tuition invoices and school certificates, for inspection by tax authorities.
In the way of declaration, taxpayers can declare and deduct the expenses related to children's education by filling in the special additional deduction declaration form when the personal income tax is settled in the annual settlement. At the same time, taxpayers can also choose to make withholding declaration through withholding agents (such as their employers) and enjoy pre-tax deduction for children's education.
Third, matters needing attention
When taxpayers enjoy the deduction of children's education expenses, they need to pay attention to the following points: ensure that the relevant certification materials for children's education are true and complete, and avoid false declarations; Pay close attention to the policy adjustment information released by the tax authorities in a timely manner to ensure that the deduction standards and policies are updated simultaneously; If you have questions or encounter problems, you can consult the tax department or professionals in time to ensure that you can enjoy the deduction according to law and compliance.
To sum up, the special deduction policy for children's education provides taxpayers with a way to reduce the burden of children's education. Taxpayers need to prepare relevant certification materials in accordance with the policies and regulations, and choose appropriate declaration methods to ensure that they can legally enjoy the deduction. At the same time, we should also pay attention to the policy adjustment information and update the deduction standard in time.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 5 provides that:
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.
"Operating Measures for Special Additional Deduction of Individual Income Tax (Trial)"
Article 3 provides that:
The calculation time for taxpayers to enjoy the special additional deduction for children's education that meets the requirements is: preschool education stage, from the month when children reach the age of 3 to the month before entering primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends.