01. Is it okay for parents to report that the total deduction ratio of the same child exceeds 100%?
A: No, you cannot. The expenses related to the full-time academic education of the taxpayer's children shall be deducted according to the standard fixed amount of 2,000 yuan per month for each child. Parents can choose to have one of them deduct 100% of the deduction rate, or they can choose to have both of them deduct 50% of the deduction rate.
02. If the child's current education stage has ended and has entered the next stage of study, can the original additional deduction information for children's education be directly modified? For example, the information of the high school education stage from January to August 2023 can be directly modified to the information of the higher education stage starting in September 2023.
Answer: No, taxpayers should keep the information on their children's education in the previous stage and complete the information, that is, fill in the education of the previous two stages in two lines.
03. If the child no longer continues to receive full-time academic education due to employment or other reasons, is it okay if the parents do not fill in the termination time of the child's education?
A: No, you cannot. From the month following the termination of the child's education, parents can no longer enjoy the special additional deduction for the child's education, and need to modify the termination time of the child's education.
04. If a taxpayer receives continuing education with a bachelor's degree or below, how should parents and children fill in the special additional deduction?
Answer: If parents fill in the deduction information for this education stage, they will be deducted a fixed amount of 2,000 yuan per month with reference to their children's education (from 2019 to 2022, a fixed deduction of 1,000 yuan per month). If the child needs to enjoy the special additional deduction, the person shall fill in the special additional deduction for continuing education according to the standard of 400 yuan per month, but the deduction period for continuing education of the same academic qualification (degree) shall not exceed 48 months.
For the same academic (degree) education, and the part of the education with a bachelor's degree or below, one parent or child can choose one of the parents or children to enjoy the deduction, but only one of the two can be selected.
05. If a child participates in a full-time cooperative education program, and studies in China in the first two years and abroad in the second two years, how to fill in the special additional deduction information of the parents due to the lack of student status in overseas education?
A: At present, children's education is allowed to deduct domestic and overseas education expenses. If you meet the relevant conditions for the deduction of children's education, and your children have studied in China in the previous two years, your parents, as taxpayers, should fill in the relevant information about their children's education in accordance with the regulations. If the taxpayer receives education abroad in the next two years and has no student registration information, he or she still needs to fill in the updated information according to the regulations, and if there is no student registration number, the taxpayer shall keep the relevant certificates, the enrollment brochure of the children who accept domestic and foreign cooperative schools, and the entry and exit records.