1. The conditions for special deduction are: (1) continuing education with academic qualifications (degrees); (2) Continuing education of professional qualifications for skilled personnel and professional and technical personnel. The specific scope of vocational qualification shall be subject to the national vocational qualification catalogue published by Ministry of Human Resources and Social Security.
2. Standard deduction method:
Education (degree) continuing education: 400 yuan every month;
Vocational qualification continuing education: 3600 yuan/year.
It is worth noting that children who are employed and are receiving continuing education with a bachelor's degree or below can be deducted according to their educational background or according to their continuing education.
3. Deduction start and end time:
Education (degree) continuing education: from the month of enrollment to the month of ending education.
The longest deduction period for continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.
Vocational qualification continuing education: the year when the relevant vocational qualification continuing education certificate is issued (approved) is the deduction year.
Since the special additional deduction policy has been implemented since 20 19 10, the certificate should be obtained after 20 19 before it can take effect.
4. Information for future reference
Vocational qualification continuing education: professional qualification certificates for skilled personnel and professional technicians.