子女教育专项附加扣除该如何享受?操作步骤
蓝色柳林财税室·2025-10-24 13:57

Group 1 - The article discusses the tax deduction policies for children's education, detailing the eligibility criteria and the stages of education covered, including preschool, compulsory education, and higher education [3][5][8] - Parents can choose to deduct 100% of the eligible amount by one parent or 50% by both parents, with specific rules on how to apply these deductions [4][8] - The article emphasizes that the deduction method cannot be changed within a tax year and outlines the necessary documentation for children studying abroad [5][6] Group 2 - The process for claiming the deduction involves logging into the personal income tax app, selecting the appropriate options for children's education, and verifying personal information [6][8] - Parents with multiple children can choose different deduction methods for each child, allowing for flexibility in how the deductions are applied [8] - The article references specific government policies and announcements that govern the implementation of these tax deductions, ensuring compliance with current regulations [8][9]