(1) The taxpayer's expenses for continuing academic education shall be deducted at a fixed amount 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.
(2) 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.
(3) The continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be carried out by deducting the information in the certificate. After obtaining the certificate, the taxpayer shall provide the withholding agent with information such as name, tax identification number and certificate number.
(4) For continuing education with academic qualifications, the taxpayer shall provide the withholding agent with information such as name, tax ID number, student status, examination records, etc.
(V) The scope of the special additional deduction for continuing education limits the expenses of continuing education with academic qualifications, continuing education with professional qualifications of skilled personnel and continuing education with professional qualifications of technical personnel, and interest training in calligraphy, art and music other than the above training is not included in the pre-tax deduction.
Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax Article 5 The expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 1,000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.