2. What is the deduction standard of special additional deduction for continuing education?
Answer: The deduction standard of special additional deduction for continuing education is:
(1) The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period.
(2) Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the fixed amount of 3,600 yuan in the year when relevant certificates are obtained.
3. Who is the deduction subject of the special additional deduction for continuing education?
Answer: The expenses for continuing education of professional qualifications of skilled personnel and professional technicians are deducted by taxpayers who receive education. Continuing education with a bachelor's degree or below can be deducted by the educatee himself or his parents according to the education of his children, but repeated deduction is not allowed for the same educational item.
4. How to declare the special additional deduction for continuing education?
A: According to the "Measures", the continuing education of professional qualifications of skilled personnel and professional and technical personnel adopts the fixed deduction method of voucher information. After obtaining the certificate, the taxpayer provides the withholding agent with information such as name, tax identification number and certificate number, which will be deducted by the withholding agent in the withholding process. You can also provide information to the tax authorities at the end of the year and enjoy the deduction through final settlement.
5. What is the special deduction method for continuing education?
A: Continuing education with academic qualifications adopts a fixed deduction method based on student status information. Taxpayers provide withholding agents with information such as name, tax number, school status, and certificate of passing the examination. , deducted by withholding agents in the withholding process, or provided information to the tax authorities at the end of the year, and enjoyed the deduction through final settlement.
6. How long can the expenses for continuing education with academic qualifications (degrees) be deducted?
Answer: From the month when continuing education with academic qualifications (degrees) is registered in China to the month when continuing education with academic qualifications (degrees) ends, but the longest deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months.
7. It is the period during which taxpayers drop out of school due to illness, reasons, etc. And their school status continues to be retained, and the continuous calculation of winter and summer vacations organized and implemented by teaching institutions in accordance with regulations?
A: The maximum deduction period for continuing education with academic qualifications (degrees) shall not exceed 48 months. The 48-month period includes the taxpayer's suspension from school due to illness, business and other reasons, as well as the continuous calculation of winter and summer vacations organized and implemented by teaching institutions according to regulations.
8. What information do taxpayers need to save to enjoy the special additional deduction for continuing education?
Answer: You don't need to keep relevant information for paying taxes and receiving continuing education. Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.
9. Can interest training fees without certificates be deducted?
A: At present, the special additional deduction scope of continuing education limits the expenses of continuing education of academic qualifications, continuing education of professional qualifications of skilled personnel and continuing education of professional and technical personnel, and interest training such as floral art other than the above training is not included in the pre-tax deduction.
10. Do taxpayers need to declare the termination of continuing education?
A: Taxpayers should inform withholding agents or tax authorities of relevant changes when they finally continue to receive education.