First, the scope of application of special additional deduction for continuing education
The special additional deduction for continuing education is mainly applicable to taxpayers who receive continuing education with academic qualifications (degrees) in China, as well as taxpayers who receive continuing education with professional qualifications of skilled personnel and professional and technical personnel. These taxpayers can enjoy a certain pre-tax deduction according to the actual expenditure during the tax year.
Second, the deduction standard and limit
According to the provisions of the tax law, the specific standards and limits of special additional deduction for continuing education will vary according to the types and stages of education. Generally speaking, the expenditure on continuing education of academic degree (degree) is deducted according to the monthly 400 yuan quota during the period of academic degree (degree) education; The continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted by a fixed amount of 3,600 yuan in the year when relevant certificates are obtained.
Third, the process and requirements for applying for deduction
In order to enjoy the special additional deduction for continuing education, taxpayers need to provide relevant certification materials, such as academic qualifications (degree) certificates and professional qualification certificates, to the tax authorities at the time of annual settlement. At the same time, taxpayers also need to ensure that the supporting materials provided are true and complete, otherwise they may face tax penalties.
Four, other factors affecting the tax rebate
In addition to the special additional deduction for continuing education, the taxpayer's tax refund will be affected by other factors, such as the taxpayer's income and the amount of other deductible items. Therefore, taxpayers need to comprehensively consider various factors when calculating the tax refund to ensure the accuracy of the calculation.
To sum up:
How much tax can be refunded for continuing education depends on many factors, such as the expenditure of continuing education, the income of taxpayers and the amount of other deductible items. Taxpayers can reduce the personal income tax burden by making rational use of tax policies such as special additional deduction for continuing education. At the same time, we should also pay attention to abide by the provisions of the tax law, ensure that the certification materials provided are true and complete, and avoid unnecessary tax risks.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 8 provides that:
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.