1. Continuing education with academic qualifications (degrees): including doctoral, master's, undergraduate and junior college students and other forms of academic education. This form of education is to improve the level of personal education, enhance the overall quality of individuals, and improve professional competitiveness.
2. Continuing education of professional qualifications: including accounting qualification, accounting professional technical qualification, teacher qualification, registered fire engineer, legal professional qualification, etc. These professional qualifications are the necessary qualification certificates to engage in a specific occupation, and also an important standard to measure a person's professional ability.
Matters needing attention in continuing education with tax deduction are as follows:
1. Time limit: 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.
2. Data preservation: you don't need to save relevant data for continuing education after paying taxes. However, 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.
3. Reporting requirements: those who have received continuing education with multiple academic qualifications or obtained multiple vocational qualification certificates at the same time only need to report one of them. However, if there are two types of continuing education with academic qualifications and continuing education with professional qualifications, each type must be filled in.
Legal basis:
Interim Measures of People's Republic of China (PRC) Municipality on Special Additional Deduction of Individual Income Tax
Article 8
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. 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.