As of the information update date I know, for children's education, each child can enjoy the deduction standard of 12000 yuan per year, which is equivalent to 1000 yuan per month. This standard is applicable to preschool education up to higher education.
As the tax law may be updated and changed, the specific preferential tax policies may be adjusted. It is recommended to consult the latest tax laws or consult tax professionals to obtain the most accurate information. At the same time, in practice, taxpayers need to declare these special additional deductions at the time of annual settlement and provide corresponding supporting documents.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax.
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.