How to deduct the re-education tax credit;

1. Taxpayers' expenses for continuing education of academic qualifications shall be deducted according to the quota of 4,800 yuan per year during the period of 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;

2. Article 8 If an individual receives education with the same academic qualifications and meets the deduction conditions stipulated in these Measures, the education expenditure may be deducted by his parents according to his children's education expenditure, or by himself according to his continuing education expenditure, but not at the same time.

Second, analysis

The expenses related to the taxpayer's children's pre-school education and academic education shall be deducted according to the standard of 12000 yuan per child per year. The preschool education mentioned in the preceding paragraph includes preschool education from 3 years old to primary school.

3. How much tax can be deducted from academic qualifications?

The preschool education mentioned in the preceding paragraph includes preschool education from 3 years old to primary school. Academic education includes compulsory education, high school education, ordinary high school, secondary vocational education, higher education, junior college education, undergraduate education, master's education and doctoral education. Parents of educated children are deducted by 50% of the deduction standard respectively; With the consent of parents, one of them can also choose the deduction standard of 100%. The specific deduction method shall not be changed within a tax year.