The law is objective:

Article 2 of the "Interim Measures for Special Additional Deductions for Personal Income Tax" as mentioned in these Measures refers to the special additional deductions for children's education and continuing education stipulated in the Personal Income Tax Law. Six special additional deductions include education, medical treatment for serious illness, housing loan interest or housing rent, and supporting the elderly. Article 3 of the "Interim Measures for Special Additional Deductions for Personal Income Tax" The special additional deductions for personal income tax follow the principles of being fair and reasonable, beneficial to people's livelihood, and simple and easy to implement. Article 4 of the "Interim Measures for Special Additional Deductions for Individual Income Tax" shall be adjusted in a timely manner according to changes in people's livelihood expenditures such as education, medical care, housing, and pensions. The scope and standards of special additional deductions shall be adjusted in a timely manner. Article 5 of the "Interim Measures for Special Additional Deductions for Individual Income Tax": Expenditures related to full-time academic education for taxpayers' children shall be deducted at a fixed amount of RMB 1,000 per child per month.