There are six special deductions in the attachment of personal income tax. Today, I would like to introduce the relevant knowledge of children's education to you.
First of all, children should receive full-time education, including the first degree3Children who are in preschool education from age to primary school are eligible for the deduction. The full-time education includes compulsory education (primary and middle school education) and senior high school education (regular senior high school, secondary vocational education and technical education)Higher education (junior college education, undergraduate education, postgraduate education, doctoral education). In addition, if the child is studying abroad, he or she can also use this additional deduction, but he or she must keep the admission letter of overseas school, study visa and other relevant educational documents for reference.
After the child meets the requirements, the deduction can be made, and the deduction is divided into2In this case.1) can be selected by one of the parents on a standard deduction basis100%Subtract, that's directly from1Direct personal deduction for all additional deductions1000RMB yuan;2) is deducted by each parent on a standard basis50%Deduction is parents2Individual deduction500RMB yuan.
It is important to note that the deduction cannot be changed within a tax year.
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