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. 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. Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.

legal ground

Article 26 of the Interim Measures for Special Additional Deduction of Personal Income Tax, the relevant departments and units have the responsibility and obligation to provide or assist in verifying the following information related to the special additional deduction to the tax authorities: (1) the information of the public security department about the basic information of the registered population, family members, entry and exit documents, information about people going abroad, and death signs of the registered population; (two) the information of the health department about the medical certificate of birth and the information of the only child; (3) marital status information of civil affairs departments, foreign affairs departments and courts; (four) the information of students' status in the education department (including the information of continuing education and examination) and the qualification information of overseas educational institutions filed in the relevant departments; (5) Information on students' status in technical colleges, continuing education information on professional qualifications of skilled personnel, and continuing education information on professional qualifications of professional and technical personnel in human resources and social security departments; (six) rental information of housing and urban-rural construction departments (including public rental housing), and repayment expenditure information of housing provident fund loans related to housing provident fund management institutions; (seven) the information about the registration of real estate in the natural resources department; (eight) the information of the people's Bank of China and the financial supervision and management department on the repayment expenditure of housing commercial loans; (nine) medical expenses information recorded by the medical security department in the medical security information system; (ten) other tax-related information required to be provided as determined by the competent tax authorities of the State Council. The format, standard and sharing mode of the above data and information shall be determined by the competent tax authorities of the State Council and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans in consultation with relevant departments. If the relevant departments and units have special additional tax-related deduction information, but fail to provide it to the tax authorities as required, the main person in charge of the departments and units with tax-related information and relevant personnel shall bear corresponding responsibilities.