Having a teacher qualification certificate is a special deduction for continuing education. 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. Tax deduction can only be made in the year when the certificate is obtained.
The fund qualification certificate belongs to the examination of the national vocational qualification catalogue, which can deduct a tax and receive the national skill upgrading subsidy. It can be seen that the gold content of the fund qualification certificate is not low, so if you want to learn relevant fund knowledge, you can choose to apply for the certificate, which can also enhance our investment and financial management ability.
Tax deduction is based on the date when you obtain the corresponding certificate. It is also possible that you will fail the exam, and you will not get the tax allowance if you fail the exam. Only when you get a certificate will you be recognized to participate in the corresponding vocational education. For example, if you pass the exam in 20021and register in 2022, then the tax allowance will be calculated in 2022.
Tax deduction operation flow
Small partners who obtained the professional qualification certificate of skilled personnel or professional and technical personnel in the same year can enjoy the special additional deduction policy for continuing education this year, which is deducted at a fixed amount of 3,600 yuan. The issuance date of the vocational qualification certificate you obtained is 2022, and you can enjoy a special additional deduction of 3600 yuan in 2022. In other words, the annual tax payable in the year when you get the certificate can be reduced by 3600 yuan.