Abstract: The two special additional deductions for children’s education and continuing education added to the Personal Income Tax Law have the functions of safeguarding the right to education, implementing educational equity, and encouraging educational investment. However, after nearly two years of institutional operation, problems such as unreasonable deduction scope, unscientific deduction standards, and imprecise deduction subjects of education special additional deductions have become increasingly prominent. China should include 0-3 year old preschool education in the deduction scope and increase the deduction items such as education loan interest and education savings plan funds, but exclude the continuing education expenses paid by units; China should establish a dynamic adjustment mechanism for the additional deduction standards for special education projects, and set scientific standards according to different stages of education; China should expand the deduction subjects for education special surcharges and give taxpayers more flexible choices.

Read the article here:   我国个人所得税教育专项附加扣除的问题与完善_闫海.pdf