1, 孩子上的课外补习班 (钢琴,画画,网球课什么的)?
No, the purpose of the daycare has to primarily to enable you to go to work. These tutor classes are primarily for educational reason, so they usuallyl don't qualify.
The purpose of tax deduction are for those expenses that primarily to generate income instead of personal consumption. So daycare during work is eligible, but personal consumption such as daily living expenses are not.
That's why establish a company could be a tax saving strategy. Individual's expense are presumed to be personal consumption (and not deductible) while a company's expense is presumed to be generating income (therefore tax deductible).
For example, buying coffee by a person is not tax deductible, buying coffee by a company for its break room is tax deductible when it is used as a fringe benefit.
2,孩子的夏令营课的费用?
See above. All day camp might be eligible. Remember there is only $5000 a year of childcare is deductible.
3,平时的日常开销(油盐酱醋,菜,什么的)?
You are joking. see the purpose of tax deduction above.
4,买的大件家具,或者首饰项链什么的?
daydreaming.