1, the length of education is deducted according to the standard of 400 yuan every month. Taxpayers' expenses for receiving academic qualifications or degree education in China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications or degree education. Tax subject is the symmetry of tax object. Also known as "taxpayer" or "big taxpayer".

2. Legal basis: Article 8 of the Interim Measures for Special Additional Deduction of Individual Income Tax.

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 of continuing education with equivalent academic qualifications (degrees) 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.

Second, what is the tax deduction standard for academic education?

1. Taxpayers' expenses for continuing education in China shall 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;

2. 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.