Personal income tax special deduction continuing education includes the following contents:
1. Continuing education with academic qualifications (degrees): refers to the expenses of taxpayers receiving academic qualifications (degrees) education in China, which can be deducted according to the standard of 400 yuan every month. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.
2. Continuing education of professional qualifications of skilled personnel: refers to the year when the taxpayer obtains the professional qualification certificate of skilled personnel, which can be deducted according to the standard of 3,600 yuan.
3. Continuing education of professional and technical personnel's professional qualification: refers to the year when the taxpayer obtains the professional and technical personnel's professional qualification certificate, which can be fixed according to the standard of 3,600 yuan.
Deduct.
It should be noted that the specific standards and deduction scope of continuing education for special deduction of personal income tax may change according to policy adjustment. It is recommended to consult local tax authorities or professionals for the latest information.
To sum up, continuing education with special deduction of personal income tax includes continuing education with academic qualifications (degrees), continuing education with professional qualifications and continuing education with professional and technical personnel. The specific deduction standard and scope may change according to the policy adjustment.
Legal basis:
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 5
The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.
Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education).
The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.