And the deduction period of continuing education with equivalent academic qualifications or degrees shall not exceed 48 months at the longest. Moreover, the Interim Measures for Special Additional Deduction of Personal Income Tax also stipulates that the expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel by taxpayers shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates are obtained.
Extended data:
Precautions:
The information in the certificate shall be deducted according to the number of places for the continuing education of professional qualifications of skilled personnel and professional and technical personnel. After obtaining the certificate, the taxpayer shall provide the withholding agent with information such as name, tax identification number and certificate number.
For continuing education of academic qualifications, a fixed deduction method based on student status information is adopted, and the taxpayer provides the withholding agent with information such as name, tax ID number, student status, examination record, etc.
Baidu encyclopedia-employee education fund
People's Daily Online-Policy Interpretation: How to Deduct Special Additions?