Specifically, the following types of continuing education expenditure can be tax-free:
I. Continuing education with academic qualifications (degrees)
Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions can choose to deduct from their parents or from themselves. This means that the related expenses of continuing education with academic qualifications (degrees), whether attended by myself or parents, can be used as personal income tax deduction items.
Second, the continuing education of professional qualifications of skilled personnel
The continuing education of professional qualifications of skilled personnel refers to the continuing education of professional and technical personnel, professional and technical personnel's professional skills level and professional and technical personnel's professional qualifications. Expenses that meet the prescribed deduction conditions can also be used as deduction items for calculating personal income tax.
Three, professional and technical personnel occupation qualification continuing education
The continuing education of professional and technical personnel's professional qualifications refers to that individuals receive the continuing education of professional and technical personnel's professional qualifications listed in the Catalogue of National Professional Qualifications issued by the administrative department of human resources and social security of the State Council. Those who meet the prescribed deduction conditions can also enjoy the personal income tax deduction policy.
In addition, it should be noted that different continuing education projects and expenditures may have different deduction standards and conditions. Therefore, in practice, taxpayers need to carefully understand the provisions of the tax law, ensure that their continuing education expenses meet the conditions for deduction, and declare and deduct according to the regulations.
To sum up:
In the expenditure of continuing education, continuing education of academic qualifications (degrees), continuing education of technical personnel's professional qualifications and continuing education of professional and technical personnel's professional qualifications, etc. Those who meet the prescribed deduction conditions can be used as deduction items when calculating personal income tax. Taxpayers need to understand the provisions of the tax law, ensure that their continuing education expenses meet the deduction conditions, and declare and deduct according to the regulations.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 4 provides that:
The following personal income shall be exempted from personal income tax: (4) Other tax-free income stipulated by the State Council.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 8 provides that:
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.