(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) Academic qualifications (degrees) Continuing education adopts a fixed deduction method based on the information of student status. Part-time continuing education qualifications such as self-taught exams, joint exams and on-the-job graduate students can enjoy special additional deductions after obtaining their student status.
(four) the specific scope of the professional qualification certificates of skilled personnel and professional and technical personnel shall be subject to the national vocational qualification catalogue published by Ministry of Human Resources and Social Security.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax 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.
Article 8 Under any of the following circumstances, the tax authorities have the right to make reasonable tax adjustments:
(a) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by individuals or their related parties is reduced without justifiable reasons;
(2) Enterprises controlled by individual residents, or enterprises jointly controlled by individual residents and enterprise residents, are established in countries (regions) where the actual tax burden is obviously low, and there is no reasonable business need to allocate or reduce the profits belonging to individual residents;
(three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.
The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and collect interest according to law.