高考落幕，暑假“空窗期”可以享受子女教育专项附加扣除吗？

Group 1 - The article provides a detailed guide on how to fill out the personal income tax declaration for children's education deductions using the personal income tax APP or web portal [3][4][5] - It emphasizes that the special additional deduction information must be submitted annually [4] - The process includes verifying personal and spouse information, selecting children for whom the education deduction is claimed, and setting the education stage and time [5][6][7] Group 2 - For high school graduates, the current education stage should be marked as "high school education," and the end date must cover the graduation month before university enrollment [6][7] - After university enrollment, a new entry for "higher education" must be added, specifying the start date of university and the expected graduation date [7] - The deduction ratio can be set to either 100% or 50%, and this choice cannot be changed within the same tax year [7][9] Group 3 - The declaration can be submitted either through the withholding agent (monthly deduction) or through annual self-declaration [9] - If both high school and university education deductions are applicable in the same year, there will be two records for the education deduction [9]