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Professional and technical personnel occupation qualification continuing education expenditure, in the year of obtaining the relevant certificate, according to the annual quota of 3600 yuan deduction.
Education (degree) continuing education is deducted according to the monthly 400 yuan quota.

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In terms of continuing education, taxpayers' expenses for continuing education with academic qualifications (degrees) in China can be deducted according to the monthly 400 yuan quota within the specified period, and the deduction period for continuing education with equivalent academic qualifications shall not 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.

Accounting continuing education belongs to the category of professional skills and vocational continuing education. In the year when the certificate was obtained, it was deducted at a fixed amount of 3600 yuan.

The year when the relevant certificate was obtained refers to the year when the certificate was issued, subject to the date on the certificate.

If there is no date on the certificate, the time of obtaining the certificate announced by the issuing authority shall prevail, not the actual time of obtaining the certificate.

Those who have passed the general course but have not obtained the certificate shall not be deducted.

Those who have obtained the professional qualification certificate of skilled personnel or professional technicians in that year and meet the deduction conditions can enjoy two kinds of deductions in this year, and their continuing education in that year can be deducted 8400 yuan (4800+3600 yuan).

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