Self-taught undergraduate students can make special additional deductions. Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education.

Deduction period

The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.

Deductive object

Individuals who receive continuing education with a bachelor's degree or below can choose to deduct it from their parents or from themselves.