However, the annual continuing education after obtaining the certificate is not within the scope of deduction, and special additional deduction cannot be declared.

Education for children. The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month. Academic education includes compulsory education, high school education and higher education.

Children who have reached the age of 3 and are in pre-school education before entering primary school are also deducted according to the standard of 1000 yuan per person per month. Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard.

Continuing education. 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 for continuing education with equivalent academic qualifications (degrees) shall not 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.