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.
Individuals who have received continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves.
Does it feel a little complicated? Simply put, academic education and vocational qualification certificates are increasingly valued and recognized. If you apply, your education can also offset personal income tax. Every month in 400 yuan can last up to 48 months, which is equivalent to the tax allowance of 1.92 million yuan. If you can't reach the personal income tax payment base, you can also let your parents apply. The state supports you to pursue further studies and improve your academic qualifications.
From the measures of increasing the special additional deduction for continuing education in this tax reform, we can feel that:
1. This time, the expenses of continuing education are included in the tax deduction category, which also shows that the state attaches importance to continuing education and encourages Chinese citizens to continuously improve their personal abilities and realize self-appreciation.
2. It reflects that continuing education is becoming more and more important to employees, and it is a powerful guarantee for employees to enhance their competitiveness in the workplace and achieve personal sustainable development.
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