The newly revised individual income tax law came into effect on June 0, 2065438+2009+65438. At the same time, the special additional deduction policy for personal income tax began to be implemented. The special additional deduction of personal income tax refers to the special additional deduction of children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, supporting the elderly and so on stipulated in the personal income tax law.

Among them, the special additional deduction for continuing education clearly stipulates that the taxpayer's 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 per year in the year when the relevant certificate is obtained.

The professional qualification of professional and technical personnel plus the professional qualification of skilled personnel is what we call the national vocational qualification catalogue, which contains 139 candidates with national vocational qualification certificates, including first-class construction engineers, second-class teachers, licensed pharmacists, health managers, doctors and fire engineers.