Legal Analysis: Taxpayers' expenses for continuing to receive academic degree (degree) education in China shall be deducted according to the monthly 400 yuan quota during the period of academic degree (degree) 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. 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.

The period of continuing education with academic qualifications (degrees) includes the period of suspension from school due to illness or other non-subjective reasons, but the period during which the student status continues to be retained, as well as the winter and summer vacations organized and implemented by teaching institutions according to regulations.

Legal basis: Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC) stipulates that all units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.