Legal Analysis: Continuing Education Allowance 400 yuan. The expenses for taxpayers to carry out academic continuing education shall be deducted according to the quota of 4,800 yuan per year (400 yuan per month) during the academic education; 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 per year in the year when relevant certificates are obtained. The new policy of tax deduction subsidy for academic qualifications promotion: implemented from 2065,438+09,65,438+0. In the future, taxpayers can calculate the taxable income of individual tax, in addition to the basic deduction of 5,000 yuan and special deductions such as "three insurances and one gold", they can also enjoy six special additional deductions such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly. The calculation formula of individual tax is: tax payable, annual one-time bonus income × applicable tax rate-quick deduction.

Legal basis: Article 19 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China. The third paragraph of Article 6 of the Individual Income Tax Law says that individuals donate their income to charities such as education, poverty alleviation and poverty alleviation, which means that individuals donate their income to charities such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China; Taxable income refers to the taxable income before deducting donations.