On January 1, 2019, the new individual income tax reform was officially implemented. Six special additional deductions were added to the new individual income tax law. Let me introduce the deduction of children's education. Let's see the specific contents.
Children's education
1. If the child is over 3 years old but does not enter the kindergarten, do you need to fill in the school or country (region) of study?
Required. If it is not filled in, it may lead to the failure of information collection after this information, and affect the individual's enjoyment of special additional deduction. If a child is in the preschool education stage from the age of 3 to the beginning of primary school, but does not receive kindergarten education, he can still enjoy the children's education deduction, and the school can fill in 'none'.
2. Must the child be 3 years old before filling in?
If the child is about to reach the age of 3 in this deduction year, the relevant information can be filled in and submitted in advance before the child reaches the age of 3. The month when the child reaches the age of 3 can enjoy the special additional deduction for children's education, and there is no need to fill in and submit after the child actually reaches the age of 3.
3. If children no longer receive full-time academic education, can you fill in the special additional deduction for children's education?
may not. If the children no longer receive full-time academic education, they do not meet the relevant provisions on special additional deduction for children's education, and there is no need to fill in relevant information.
4. When will the special deduction of children's education expenses be implemented? Can the salary obtained after January 1 be deducted?
The special additional deduction shall be implemented as of January 1, 2019. Those who meet the conditions can enjoy the special additional deduction according to law.
5. Do you need to retain data for children's education deduction?
According to Article 12 of the announcement of the State Administration of Taxation on Issuing the operation measures for special additional deduction of individual income tax (for Trial Implementation) (Announcement No. 60 of the State Administration of Taxation in 2018), taxpayers who enjoy the additional deduction of children's education shall fill in the names of their spouses and children, the type and number of ID cards, the current education stage and start and end time of their children Information such as children's school attendance and the proportion of deduction and distribution between themselves and their spouses. For those studying in China, the tax authorities can obtain the student status information of the education department, and taxpayers do not need to keep materials for future reference. If their children receive education abroad, the taxpayer shall retain the overseas education supporting materials such as the admission notice of overseas schools, study abroad visa and so on.
6. Who is the deduction subject of children's education?
The deduction subject of children's education is the children's legal guardian, including biological parents, stepparents and adoptive parents. If anyone other than parents acts as the guardian of minors, it shall be implemented mutatis mutandis.
7. Can the guardian be deducted if he is not a parent?
Yes, provided that he does act as the guardian of the minor.
8. What is the scope of children?
Children include legitimate children, illegitimate children, adopted children and stepchildren. It also includes non children who are minors but under their own custody.
9. What is the deduction standard for children's education?
A: deduct according to the standard quota of 12000 yuan per year (1000 yuan per month) for each child.
10. How is the deduction for children's education distributed among parents?
Parents can choose to deduct 100% of the deduction standard, that is, 1000 yuan per person per month, or 50% of the deduction standard, that is, 500 yuan per person per month. There are only two modes of distribution.
11. Can the deduction distribution of children's education be changed after selection?
The deduction and distribution of children's education shall be deducted by one party or shared equally by both parties. After the deduction method is selected, it cannot be changed within a tax year.
12. Can you enjoy the deduction for receiving education in private schools?
sure. Whether children receive education in public schools or private schools, they can enjoy the deduction.
13. Can you enjoy the deduction for receiving education in overseas schools?
sure. Children can enjoy the deduction whether they receive education in domestic schools or overseas schools.
14. What is the deduction method of special additional deduction for children's education?
The special additional deduction for children's education shall be in the form of fixed deduction.
15. What data do taxpayers need to keep when they enjoy the special additional deduction for children's education?
If the taxpayer's children receive education in China, they shall enjoy the special deduction for children's education without retaining any materials. If the taxpayer's children receive education abroad, the taxpayer shall keep the admission notice of overseas schools, study abroad visa and other relevant education supporting materials for future reference.
16. What are the conditions for reporting children's education expenditure?
(1) Having children meets one of the following two conditions:
① In the year of deduction, there are children over 3 years old and in the pre-school stage of primary school;
② Children are receiving full-time academic education in the year of deduction.
(2) The total deduction ratio of father and mother of the same child shall not exceed 100%.
17. Do you need to fill in details for the same child and the same education stage? For example, does it need to be filled in separately in primary and secondary schools at the stage of compulsory education?
There is no need to fill in details. For the same education stage of the same child, even in the middle of a year, the child has enrollment, transfer and other situations. As long as the education stage remains unchanged, there is no need to fill in details.
18. Do you need to fill in separately if the school or country (region) of the same child in a certain education stage changes?
A: there is no need to fill in the form separately, just fill in the school at the time of filling in the form.
19. When to fill in the end time of education?
Fill in when the child no longer continues to receive full-time academic education due to employment or other reasons. Those who have graduated from the current education stage but will continue to receive full-time academic education do not need to fill in.
Individuals can no longer enjoy this deduction for their children from the next month after the reported education termination time.
20. In a deduction year, how to fill in the full-time academic education of the same child at different stages of education due to enrollment and other reasons?
It can be divided into two lines to fill in the education of the previous and subsequent stages respectively.
21. Can there be different deduction methods between parents for different children?
sure. For different children, there can be different deduction ratios between parents. The deduction ratio can only be 50%: 50% and 100%: 0. If one party is 100%, the other party does not need to collect the special additional deduction information of the child.
22. Whether the enjoyment of winter and summer vacation is interrupted?
Enjoy without interruption. As long as the taxpayer does not fill in the termination time of education, once collected in the current year, it will be enjoyed throughout the year.
23. How should children of families with divorce and reorganization enjoy the policy?
A: it is decided by the parents of their children through consultation. The total amount of a child shall not exceed 1000 yuan / month, and the number of deductions shall not exceed 2. 24. How to deduct children's education expenses?
Deduct according to the standard quota of 1000 yuan per month for each child.
25. What is the standard for children's education deduction in the new special additional deduction of individual income tax? How do husband and wife share the deduction?
The standard of deduction for children's education is the standard quota deduction of 1000 yuan per child per month. Parents can choose to deduct 100% of the deduction standard by one party or 50% of the deduction standard by both parties.
26. I am not the child's biological parent, but I have undertaken his maintenance and education obligations. In this case, can I enjoy the deduction for children's education?
Under normal circumstances, parents have the obligation to raise and educate minor children and can enjoy the deduction of children's education according to law; For minor children under special circumstances who are not raised and educated by their parents, the corresponding obligations will be transferred to their legal guardians.
Therefore, if you are the child's legal guardian and have the obligation to support and educate them, you can declare and enjoy the deduction of children's education according to law.