Because the accountant's continuing education has not obtained the relevant certificate, it is not in the vocational qualification catalogue stipulated in Ministry of Human Resources and Social Security [2065438+07] No.68, therefore, this expenditure does not belong to the scope of special additional deduction and cannot be deducted before personal income tax.

Article 8 of the Interim Measures for Special Additional Deduction of Personal Income Tax stipulates that "the expenses for taxpayers to receive continuing education for professional qualifications of skilled personnel and professional and technical personnel shall be deducted at a fixed amount of 3,600 yuan in the year when they obtain relevant certificates." Please refer to the Catalogue of National Vocational Qualifications (No.68 [20 17]) issued by Ministry of Human Resources and Social Security for the continuing education of vocational qualifications of skilled personnel and professional technicians.