Legal analysis: Personal income tax continuing education refers to the continuing education of personal income tax payers with academic qualifications (degrees) and professional qualifications in China, which can be deducted according to the prescribed standards when calculating the taxable income of personal income tax, thus reducing the payable personal income tax. Continuing education in the special additional deduction of personal income tax includes continuing education of academic qualifications (degrees) and continuing education of professional qualifications of skilled personnel or professional and technical personnel. Continuing education with academic qualifications (degree) refers to the continuing education with academic qualifications paid by taxpayers, which is a learning method for office workers or other social adults who are out of school life, including self-study, adult college entrance examination, online education, TV University and so on. During the education period of academic qualifications (degrees), it will be deducted according to the monthly 400 yuan quota. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. The continuing education of professional qualifications of skilled personnel or professional technicians refers to the taxpayer's expenditure on continuing education of professional qualifications of skilled personnel or professional technicians. The professional qualification of skilled personnel refers to the certificate of skilled operators or welders of fire control facilities, and the professional qualification of professional and technical personnel refers to the certificate of teacher qualification or accounting qualification, which can be deducted by taxpayers at a fixed amount of 3,600 yuan in the year when they obtain relevant certificates. And keep relevant certificates and other information for future reference.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.