Legal Analysis: Taxpayers' expenses for continuing education with academic qualifications shall be deducted according to the fixed amount of 4,800 yuan per year (400 yuan per month) during the period of academic education. 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 per year in the year when relevant certificates are obtained. 1. Deduction for academic education shall be deducted monthly during academic education. You can choose to deduct the expenses of continuing education (400 yuan per month) by yourself, or you can choose to deduct the expenses of children's education (kloc-0/000 yuan per month) by your parents, but not at the same time. 2. Continuing education of professional qualifications and continuing education of professional and technical personnel can only be deducted according to the quota of 3,600 yuan per year in the year when relevant certificates are obtained.
Legal basis: Article 19 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China. The third paragraph of Article 6 of the Individual Income Tax Law says that individuals donate their income to charities such as education, poverty alleviation and poverty alleviation, which means that individuals donate their income to charities such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China; Taxable income refers to the taxable income before deducting donations.
The income from items 4 to 4 shall be calculated on a consolidated basis according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.