400 yuan will be deducted every month during the period of education, and 3500 yuan will be deducted when obtaining the certificate. The special additional deduction for continuing education refers to one of the special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). Chapter III of the Interim Measures for Special Additional Deduction of Individual Income Tax has made relevant provisions on the special additional deduction of continuing education, which has been implemented since 20 19 1. From 20 19 65438+ 10/month 1, taxpayers can 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. Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. 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.