According to the Interim Measures for Special Additional Deduction of Personal Income Tax, the expenses of continuing education with academic qualifications (degrees) for taxpayers in China shall be deducted according to the monthly 400 yuan quota during the education with 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.

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.

Method of applying for tax refund:

Personal income tax education and promotion tax refund can be completed on the personal income tax APP.

1. Find "Personal Income Tax APP" on the application platform.

2. Fill in the personal basic information, that is, register and log in the "Personal Income Tax" APP, and then follow the following steps.

① Enter "Special Additional Deduction Declaration" in the "General Business" column, and select the deduction year. The declaration information will take effect in the selected deduction year.

(2) Click "Continuing Education" below, and the information that needs to be prepared before filling out the form will appear, including the continuing education information of academic qualifications (degrees): education stage, enrollment time and graduation time; Vocational qualification continuing education information: education category, type, certificate acquisition time, certificate name, certificate number and issuing authority. According to the explanation, the type of continuing education with professional qualifications should be selected for the tax refund declaration of personal income tax medical continuing education, and then the professional qualifications of professional and technical personnel, date of issuance, certificate number, certificate name and issuing authority should be filled in in turn.

(3) Selection of declaration methods: there are two kinds of declaration through withholding agents and self-declaration in comprehensive income year. If the latter is selected, the special additional deduction information department submitted this time will make pre-tax deduction in the annual self-declaration of comprehensive income.

④ Finally click "Submit".

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