Legal basis: 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.
Article 9 An individual who has received continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures may choose to deduct it from his parents or himself.
Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.