How to declare the tax refund for continuing education?
There are two ways to declare the tax refund for continuing education, one is through the withholding agent, and the other is through the comprehensive income declaration. If it is declared through the withholding agent, it will be declared directly through the company, and if it is declared on behalf of the company, the tax will be deducted monthly; If it is self-declared in the year of comprehensive income, you need to wait until the second year to declare, and you need to log in to the personal income tax APP to go through the relevant declaration procedures.
If the comprehensive income is declared by itself in the annual report, the actual tax payable by the user will be calculated after the declaration. If there is any tax paid in advance, the overpayment will be made and the underpayment will be made.
It is worth mentioning that there are two situations for continuing education to apply for tax refund declaration. 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. This means that the number of applications for continuing education with academic qualifications and continuing education with professional qualifications is different.