Taxpayers' expenses for continuing education in China can be deducted according to the quota of 4,800 yuan per year (400 yuan per month) during the academic education period; Those who receive continuing education for professional qualifications of skilled personnel or professional and technical personnel can be deducted according to the quota of 3600 yuan per year in the year when they obtain relevant certificates. The deduction period of continuing education with equivalent academic qualifications cannot exceed 48 months. Individuals who receive continuing education with a bachelor's degree or below can choose to deduct it from their parents or from themselves. Taxpayers should keep relevant certificates and other materials for future reference.

Tax deduction items:

1. basic deduction: it refers to the basic deduction of 5,000 yuan per month stipulated in the individual income tax law;

2. Special deductions: including special deductions for children's education, continuing education and serious illness medical treatment;

3. Special additional deductions: such as housing loan interest, housing rent, support for the elderly, etc. ;

4. Other deductions determined according to law: such as donation deduction.

To sum up, the tax deduction for continuing education allows taxpayers to make a fixed deduction for the cost of continuing education in China, with an annual income of 4,800 yuan or a monthly income of 400 yuan; The continuing education of professional qualifications of skilled personnel or professional and technical personnel can be deducted 3600 yuan every year. The deduction period for continuing education with equivalent academic qualifications shall not exceed 48 months. Individuals who receive continuing education with a bachelor's degree or below may choose to deduct it from their parents or themselves. Taxpayers need to keep relevant certificates and other materials for future reference.

Legal basis:

Interim Measures for 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.