Special additional deduction refers to adding six special additional deductions on the basis of the tax threshold. Including six special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly as stipulated in the individual income tax law. Continuing education includes four forms: self-study examination, adult college entrance examination, online education and open university. Continuing education can be deducted from personal income tax. Every month, it can be 400 yuan's income tax relief, with a maximum of 48 consecutive months and a maximum of 1.92 million yuan. The expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted by 3600 yuan in the year when relevant certificates are obtained. Those who obtained more than one certificate in that year can only be deducted 3600 yuan.
Specific provisions: The expenses for continuing education of academic qualifications (degrees) in 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. In addition to academic upgrading, various qualification examinations can also be tax deductible. Such as teacher qualification certificate, health administrator certificate, etc. You can deduct 3600 yuan in the year when you get this qualification certificate.
To sum up, you can apply for and deduct the vocational qualification certificate while receiving continuing education.
Legal basis:
Regulations on continuing education of professional and technical personnel
Article 4
The employing unit shall guarantee the right of professional and technical personnel to participate in continuing education.
Professional and technical personnel should adapt to the needs of their posts and the requirements of career development, actively participate in continuing education, improve their knowledge structure, enhance their innovation ability and improve their professional level.