1. If the tax declaration is made through the withholding agent, the tax declaration will be made directly through the working company; If the company declares tax on its behalf, the tax will be deducted monthly. If it is self-declared in the comprehensive income year, you need to wait until the second year to declare, and you need to log in to the personal income tax APP to go through the relevant declaration procedures;
2. If the comprehensive income is declared by itself in the annual report, the actual tax payable by the user shall be calculated after the declaration, and the tax paid in advance shall be refunded more and supplemented less.
Specific provisions on special additional deduction for continuing education:
1, which can be enjoyed by taxpayers who receive continuing education with academic qualifications (degrees) and taxpayers who receive continuing education with professional qualifications for skilled personnel and professional technicians;
2. Continuing education with academic qualifications (degrees) can be deducted from 400 yuan every month, and the maximum deduction period for the same academic qualifications (degrees) is no more than 48 months;
3 skilled personnel and professional and technical personnel taxpayer vocational qualification continuing education, deducted 3600 yuan in the year of obtaining relevant certificates, and obtained multiple certificates in that year.
To sum up, adult continuing education enjoys the benefits of personal income tax deduction policy. Deducting personal income tax does not mean paying money, but paying less tax than before. Personal income tax can be deducted by yourself, and candidates who have not reached the tax base can also choose to deduct a tax from their parents.
Legal basis:
Article 8 of the Interim Measures for Special Additional Deduction of Individual Income Tax
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. 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.