First, the tax refund conditions:

1. The expenses for taxpayers to receive continuing education with academic degrees in China shall be deducted according to the monthly 400 yuan quota during the period of academic degree education. The deduction period of continuing education with equivalent academic qualifications cannot exceed 48 months.

2. 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. 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.

Second, the relevant provisions:

1. Individuals who have received 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 themselves. Students who improve their academic qualifications through the adult college entrance examination can enjoy this special additional deduction.

2. 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. Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained. For example, on 202 1, students who have obtained certificates such as teacher qualification certificate, constructor certificate and licensed pharmacist certificate can enjoy this special additional deduction on 202 1.