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 children's education deduction, which is directly related to our daily life and closely related. Let's get to know.
Children education
1. Is it necessary to fill in the school or country (region) of study if the child is over 3 years old but not enrolled in the kindergarten?
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 the child is at the pre-school education stage from the age of 3 to the primary school entrance, but does not receive kindergarten education, the child education deduction can still be enjoyed, and the school can fill in "None".
2. Does it have to be completed after the child is 3 years old?
If the child is about to reach the age of 3 in the year of deduction, he / she can fill in and submit relevant information in advance before the child reaches the age of 3. In the month when the child reaches the age of 3, he / she can enjoy the special additional deduction of children's education, without filling in after the child reaches the age of 3.
3. Can you fill in the special additional deduction for children's education if their children no longer receive full-time academic education?
May not. Children who have no longer received full-time academic education do not meet the relevant provisions of the special additional deduction for children's education, and do not need to fill in the 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. For the income of wages and salaries obtained after January 1, 2019, the qualified can enjoy the special additional deduction according to law.
5. Is it necessary to keep materials for children's education deduction?
According to Article 12 of the announcement of the State Administration of Taxation on the issuance of the measures for the operation of special additional deduction of individual income tax (Trial) (Announcement No. 60 of the State Administration of Taxation in 2018), if the taxpayer enjoys the additional deduction of children's education, the taxpayer shall fill in the name of the spouse and children, the type and number of the identity card, the current education stage and starting and ending time of the children, the school where the children attend, and Deduct the distribution proportion and other information between myself and my spouse. For those who study in China, the tax authorities can obtain the information of the school roll of the education department, and the taxpayers do not need to keep the information for future reference. If the child receives education abroad, the taxpayer shall retain the overseas education supporting materials such as the admission notice of the overseas school, study visa, etc.
6. Who is the subject of children's education deduction?
If the deduction subject of children's education is the legal guardian of the child, including the birth parent, step parent and adoptive parent, and any person other than the parent acts as the guardian of the minor, the deduction shall be carried out by reference.
7. Can guardians be deducted if they are not parents?
Yes, provided that they do act as guardians of minors.
8. What are the scope of children?
Children include children born in wedlock, children born out of wedlock, adopted children and stepchildren. It also includes non children who are minors but are in their custody.
9. What is the deduction standard for children's education?
Answer: deduct according to the standard quota of 12000 yuan per year (1000 yuan per month) per child.
10. How is the deduction of children's education distributed among parents?
Parents can choose to deduct 100% of the deduction standard by one party, i.e. 1000 yuan per month for one person, or 50% of the deduction standard by both parties, i.e. 500 yuan per month for one person. There are only two ways of distribution.
11. Can the deduction distribution of children's education be changed after selection?
The distribution of children's education deduction shall be deducted by one party or shared equally by both parties, and shall not be changed within one tax year after the method of deduction is selected.
12. Can education received in private schools be deducted?
Sure. No matter children receive education in public schools or private schools, they can enjoy deduction.
13. Can education received in overseas schools be deducted?
Sure. No matter children receive education in domestic or overseas schools, they can enjoy the deduction.
14. What is the deduction method of children's education special additional deduction?
The special additional deduction for children's education shall be fixed deduction.
15. What information should taxpayers keep when they enjoy the special additional deduction of children's education?
If the taxpayer's children receive education within the territory of China, they shall enjoy the special deduction of children's education without retaining any information. If the taxpayer's children receive education abroad, the taxpayer shall retain the overseas school admission notice, study visa and other relevant education supporting materials for reference.
16. What are the requirements for children's education expenditure?
(1) Having children meets one of the following two conditions:
① Deduct the children who have reached the age of 3 and are in the pre primary school stage in the year;
② Deduct that there are children receiving full-time academic education in the year.
(2) The total deduction for the father and mother of the same child shall not exceed 100%.
17. Does the same child and the same education stage need to be filled in in detail? For example, does the compulsory education stage need to be filled in separately from primary school and secondary school?
There is no need to fill in details. For the same education stage of the same child, even in the middle of a year, if the child has enrollment, transfer and other situations, as long as the education stage remains the same, there is no need to fill in the details.
18. Do you need to fill in separately if there is any change in the middle school or country (region) of the same child in a certain education stage?
A: there is no need to fill in the form separately. Only the school at the time of filling in the form is required.
19. When to fill in the end time of education?
Fill in when the child no longer receives full-time academic education due to employment or other reasons. It is not necessary to fill in the form that graduates from the current education stage but will continue to receive full-time academic education.
The individual shall not continue to enjoy the deduction of the child from the month following the end of education.
20. In a deduction year, how to fill in the full-time academic education of the same child in different education stages due to the reasons such as enrollment?
It can be divided into two lines and fill in the education situation of the two stages respectively.
21. Can different parents have different deduction methods for different children?
Sure. For different children, there can be different deduction proportion between parents, the deduction proportion 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. Is the winter and summer vacation interrupted?
Enjoy without interruption. As long as the taxpayer does not fill in the termination time of education, once collected in the current year, the enjoyment will not be interrupted throughout the year.
23. How to enjoy the policy for the family children with divorce and reorganization?
A: it's up to the parents of their children to make a decision through consultation. The total amount of one child shall not exceed 1000 yuan / month, and the number of deducted persons shall not exceed 2. 24. How to deduct children's education expenses?
Deduct according to the standard quota of 1000 yuan per child per month.
25. What is the standard of children's education deduction in the new special additional deduction of personal income tax? How do husband and wife share the deduction?
The standard of children's education deduction is 1000 yuan 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 natural parent, but I have undertaken his obligations of upbringing and education. In this case, can I enjoy the children's education deduction?
Generally, parents have the obligation to raise and educate their minor children, and they can enjoy the deduction of their children's education according to law; for the minor children in special circumstances who are not supported and educated by their parents, the corresponding obligations will be transferred to their legal guardians.
Therefore, if you are the legal guardian of the child and have the obligation to support and educate him, you can declare to enjoy the children's education deduction according to law.