Interim Measures for Special Additional Deduction of Individual Income Tax

Article 8 Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period with academic qualifications (degrees). 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.

Deduction example:

Xiao Yuan took the self-study exam and successfully entered the ideal school. Her monthly salary is 6000 yuan. According to the provisions of the Measures, the part that she needs to pay taxes every month is:

Taxable amount = monthly salary-exemption amount-fixed deduction amount

6000-5000-400 = 600 (yuan)

Xiao Yuan has obtained professional qualifications such as accounting titles and certified public accountants, and the special additional deduction for continuing education is the year when relevant certificates are obtained, and the annual fixed deduction is 3,600 yuan.