Answer: The expenses of Chinese taxpayers' continuing education with academic qualifications are deducted according to the monthly 400 yuan quota during the period of academic education, and the deduction period of continuing education with equivalent academic qualifications 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.

How should I enjoy the deduction from the self-study exam?

A: According to the relevant provisions of the Provisional Regulations on Higher Education Self-taught Examination, the education department will set up an examination management file for the applicants of higher education self-taught examination after obtaining the certificate of single subject. Candidates with examination management files can enjoy special additional deductions for continuing education according to regulations.

Can I enjoy the deduction of continuing education by attending night university or correspondence course?

Answer: Taxpayers who attend night universities, correspondence courses, modern distance education, TV universities, etc. If the school establishes a student status file for it, it can enjoy the deduction of academic continuing education.

Can I enjoy the deduction of continuing education for continuing education abroad?

A: According to the Interim Measures for Special Additional Deductions, the expenses for taxpayers to receive continuing education with academic qualifications in China, as well as the expenses for technicians and professional technicians to receive continuing education with professional qualifications, can be deducted according to regulations. Taxpayers who receive academic education abroad and whose skills certificates are issued abroad do not meet the conditions of "in China" and cannot enjoy the special additional deduction for continuing education.