According to the policy in Chapter III, Article 8 of the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses of continuing education are deducted according to the monthly 400 yuan quota during the academic education. Continuing education is an important part of national talent training and an important support for building a learning society and vigorously improving the quality of the people. In the 20 19 tax reform, continuing education was included in the tax reform, which reflected the country's determination to give priority to the development of education.

The longest deduction period for continuing education of academic qualifications (degrees) shall not exceed 48 months. 48 months includes the taxpayer's suspension from school due to illness, business and other reasons, as well as the continuous calculation of winter and summer vacations organized and implemented by teaching institutions according to regulations.

About continuing education:

Continuing education refers to all kinds of education received by people who leave formal education, take part in work and have adult responsibilities. It is an advanced supplementary education for professional and technical personnel to update, supplement, expand and improve their abilities. Continuing education is an educational activity for all members of society, especially adults, after school education, and it is an important part of lifelong learning system.

The national unified examination for enrollment in adult colleges and universities is one of the educational forms of continuing education. The examination is divided into three levels: junior college to undergraduate course, senior high school to undergraduate course and senior high school to junior college. Adult higher education is a series of national education, which is included in the national enrollment plan and recognized by the state.