Pre-tax deduction: special additional deduction is made when calculating taxable income. Even if you enjoy the special additional deduction for continuing education, if the taxable income after deduction still exceeds the tax allowance, you need to pay personal income tax.
Income level: Personal comprehensive income includes wages, salaries, remuneration for labor services, remuneration for manuscripts, etc. If your total income exceeds the tax threshold, even if you make a special deduction, you still have to pay the excess tax according to the regulations.
Limitation of deduction: the special additional deduction for continuing education can be divided into two situations: continuing education with academic qualifications (degrees) and continuing education with skills (professional qualifications). The former can deduct 400 yuan on a monthly basis, while the latter can deduct 3600 yuan at one time in the year of obtaining the license. However, these deductions are limited by time or frequency, and the excess cannot be deducted.
Other factors: in addition to the special additional deduction for continuing education, there are many other special additional deductions, such as children's education, serious illness medical care, housing loan interest, etc. These deductions will also affect your taxable income.