The deduction period of continuing education with equivalent academic qualifications 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.
The conditions for continuing education tax deduction are as follows:
1, continuing education with academic qualifications, such as junior college students taking the undergraduate course by themselves;
2. Technical personnel's vocational qualification continuing education requires obtaining a certificate;
3, professional and technical personnel occupation qualification continuing education.
What is the standard for deducting individual tax from continuing education expenditure?
1. Continuing education with academic qualifications can be deducted 4800 yuan every year and 400 yuan every month. Continuing education with academic qualifications requires providing information on student status to deduct a tax, and continuing education with professional qualifications for skilled personnel and professional and technical personnel can only be deducted from the annual expenditure for obtaining relevant certificates;
2. Continuing education of professional qualifications of skilled personnel and continuing education of professional and technical personnel shall be deducted by 3600 yuan every year.
The expenses for continuing education in China will be deducted from the special item of continuing education, and will be deducted according to the monthly 400 yuan quota during the period of academic education. The deduction period of continuing education with equivalent academic qualifications cannot exceed 48 months. Vocational qualification continuing education, in the year of obtaining the relevant certificate, deducted 3600 yuan per year. Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions may choose to be deducted by their parents or themselves.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 9 Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.
If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.