Legal analysis: accounting continuing education cannot be deducted from individual tax, and the continuing education expenditure in the special additional deduction of individual tax does not include the continuing education expenditure of accounting personnel. The continuing education of accountants refers to the re-study and re-education of accountants who are engaged in accounting work and have obtained or been employed accounting professional and technical qualifications (professional titles), with the goal of improving their political and ideological quality, professional ability and professional ethics, so that they can better adapt to the requirements of the development of socialist market economy.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.