On December 22, 2018, the State Council publicly released the "Interim Measures for Special Additional Deductions for Individual Income Tax" (hereinafter referred to as "Measures"). The "Measures" stipulate special additional deductions for individual income tax, which refer to 6 special additional deductions for children's education, continuing education, critical illness medical expenses, housing mortgage interest or housing rents, and elderly care provided in the Individual Income Tax Law. This article will answer some questions about children’s education.

Q:	What is the standard of children's education deduction?  How will husband and wife share the deduction?
A:	The standard of children's education deduction is RMB1000 per child per month. Parents can choose to deduct 100% of the deduction by one party or equally share the deduction by both parties.
Q:	‘Per child’, does it mean all children could be considered? Up to now, China's family planning policy only allows two children in one family. For those parents with more than two children, can they enjoy deduction of RMB1,000 for each child?
A:	Yes, for expenses related to children’s full-time academic education, RMB1,000 per child per month can be deducted from parents’ income.
Q:	If the children join the army during school time, can parents deduct RMB1,000 per child per month during this period?
A:	Military service is a citizen ’s obligation. Joining the army during college is an active response to the country ’s call. During the suspension of school leave and retention, if it is the stage of higher education, parents can apply to deduct children ’s special education deduction.
Q:	If a child graduates from high school in June and goes to university in September, can his/her parents enjoy the children's education deduction during the grey period from July to August?
A:	Yes. For continuous academic (degree) education, the period of progression to education belongs to the period of children ’s education, and deductions for special additional deductions for children ’s education may be declared.
Q:	How to enjoy children's education deduction policy for those divorced and re-married families?
A:	The detailed method of sharing deduction shall be determined by parents through negotiation, but deduction for one child shall not exceed RMB1,000 per month and deduction parties shall not be more than two persons.
Q:	For special education that disabled children are accepting, can their parents enjoy children’s education deduction policy?
A:	Special education is part of compulsory education and children under special education have their students’ status at school, so their parents can enjoy the deduction.
Q:	Can parents enjoy children’s deduction policy if their children enroll in the ‘cross-school combined education’ programme and are required to study abroad for some years?
A:	Under general situation, for those participating in ‘cross-school combined education, the original school will withhold their status of student, as a result, during the period which children are studying abroad, the parents can enjoy children’s deduction policy.
Q:	Are postgraduate and doctoral education the children’s education or continuing education? Who is eligible to enjoy the deduction? The students themselves or their parents?
A:	For those postgraduate and doctoral students accepting full-time academic education, their parents shall enjoy the children’s education deduction; for those postgraduate and doctoral students accepting part-time continuing academic education, the taxpayer themselves shall enjoy the continuing education deduction.