Legal analysis: The special additional deduction for continuing education refers to one of the six special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). The deduction standard of special additional deduction for continuing education shall be deducted according to the monthly 400 yuan quota during the education period of academic qualifications (degrees). According to the provisions of Article 8 of the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses for taxpayers to receive continuing education with academic qualifications (degrees) in China shall be based on the monthly 400 yuan quota during the education with academic qualifications (degrees).
Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after special additional deductions and other legally determined deductions, is taxable income.
For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from monthly income; Income from labor remuneration, royalties and royalties shall be taxed. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.