Special additional deductions for children's education in 2024
With the arrival of 2024, the country's policies on children's education are constantly adjusting and improving. As parents, we all want to provide our children with the best educational resources, and the special additional deduction policy for children's education is an important measure for us to reduce the burden of education. This article will give you a detailed interpretation of the special additional deduction policy for children's education in 2024 to help you better enjoy the tax incentives.
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Scope of deductions
Pre-school education: from the age of three to the time the child enters primary school.
Academic education: including compulsory education (primary and junior high school education), high school education (general high school, secondary vocational education, technical education), higher education (junior college, undergraduate, master's, doctoral, doctoral education).
Deduction criteria
The expenses related to the full-time academic education of the taxpayer's children shall be deducted according to the standard fixed amount of 2,000 yuan per month for each child.
Deduction method
Parents choose to have one of them deduct 100% of the deduction rate.
or the parents choose to have both parties deduct 50% of the deduction standard.
Precautions
The specific deduction method cannot be changed in a tax garage.
If the children receive education outside China, the taxpayer shall keep the admission notice of the overseas school, the student visa and other relevant education certification materials for future reference.