We all know that additional deductions can be deducted when individual income tax is calculated and paid, but it should be noted that additional deductions are also required. Today, I would like to share with you the special deduction of children's education in additional deductions of individual income tax.
First of all, the personal income tax deduction standard for children's education is based on each child per month1000The standard fixed deduction of yuan, that is, the annual total deduction12000Yuan. However, it should be noted that not all children are eligible for this deduction, but only children who have received a full-time degree. Full-time education includes diploma education, including primary school, middle school and high school, secondary vocational education, technical education, junior college, undergraduate, postgraduate and doctoral education, etc. Among them3-6Preschool for age 12 is deductible, but3It's not deductible before age.
Xiao Wang You2A child. A child4At the age of kindergarten, a full1At the age of 18, Wang's family chose to deduct their children's education by Wang alone. Then how much personal income tax can Wang deduct in a month?
Answer: Yes1000yuan/Monthly deductions are made. Because only4Children who are only eligible for the child education deduction can be deducted1000yuan/Month, and just1A child who is a year old does not meet the criteria for the additional child education deduction.
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