Education (degree) continuing education includes: doctoral students, master students, undergraduates, college students and others. Vocational qualification continuing education includes: accounting qualification, accounting professional technical qualification, teacher qualification, registered fire engineer and legal professional qualification.
The special additional deduction for continuing education refers to one of the six special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). From the month when China's continuing education (degree) is admitted to the month when continuing education (degree) ends, but the maximum deduction period for continuing education with equivalent education (degree) shall not exceed 48 months.
The policy stipulates that:
Interim Measures for Special Additional Deduction of Individual Income Tax Chapter III: Continuing Education.
Eighth 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 educational period of 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 Individuals who receive continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or by themselves.
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.