Legal basis: Article 5 of Chapter II of the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses related to full-time academic education of taxpayers' children are deducted according to the standard of 1 1,000 yuan per child per month. Academic education includes compulsory education (primary school and junior high school education), high school education (ordinary high school and secondary vocational and technical education) and higher education (junior college, undergraduate, master's and doctoral education).