Legal analysis: when calculating the taxable income of individual tax, taxpayers can enjoy six special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly, in addition to the basic deduction of 5,000 yuan. In detail, the special deduction for children's education should pay attention to the following points:

(1) The deduction subject of children's education is their legal guardians, including biological parents, stepparents and adoptive parents. If a person other than his parents acts as a guardian of a minor, it shall apply mutatis mutandis.

(2) Children include legitimate children, illegitimate children, adopted children and stepchildren. It also includes non-children who are minors but are under their guardianship.

(3) This "deduction" project includes not only nine-year compulsory education, high school education and higher education (undergraduate, junior college, postgraduate and doctoral students), but also preschool education under three years old. It can be said that the current family education expenditure is included and deducted according to the standard quota of 12000 yuan per child per year (1000 yuan per month).

(4) Parents can choose to deduct 100% of the deduction standard by one party, that is, one person deducts 1000 yuan per month, or they can choose to deduct 50% of the deduction standard by both parties, that is, one person deducts in 500 yuan every month. There are only two distribution methods, which cannot be changed within one tax year after the deduction method is selected.

(5) Whether children receive education in domestic schools or overseas schools, public schools or private schools, they can enjoy the deduction.

Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax

Article 5 The expenses related to the taxpayer's children's pre-school education and academic education shall be deducted according to the standard of 12000 yuan per child per year (1000 yuan per month). The preschool education mentioned in the preceding paragraph includes preschool education from 3 years old to primary school. Academic education includes compulsory education (primary and junior high school education), high school education (ordinary high school and secondary vocational education) and higher education (junior college, undergraduate, postgraduate and doctoral education).

Sixth parents of educated children are deducted by 50% of the deduction standard; With the consent of parents, one of them can also choose the deduction standard of 100%. The specific deduction method shall not be changed within a tax year.