Continuing education with academic qualifications (degree) refers to the continuing education with academic qualifications paid by taxpayers, which is a learning method for office workers or other social adults who are out of school life, including self-study, adult college entrance examination, online education, TV University and so on. During the education period of academic qualifications (degrees), it will be deducted according to the monthly 400 yuan quota. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.
The continuing education of professional qualifications of skilled personnel or professional technicians refers to the taxpayer's expenditure on continuing education of professional qualifications of skilled personnel or professional technicians. The professional qualification of skilled personnel refers to the certificate of skilled operators or welders of fire control facilities, and the professional qualification of professional and technical personnel refers to the certificate of teacher qualification or accounting qualification, which can be deducted by taxpayers at a fixed amount of 3,600 yuan in the year when they obtain relevant certificates. And keep relevant certificates and other information for future reference.
Legal basis:
Article 9 of the Interim Measures for Special Additional Deduction of Individual Income Tax
Individuals who have received continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves.
Article 10 of the Interim Measures for Special Additional Deduction of Individual Income Tax
Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.
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.
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.
Article 9 of the Interim Measures for Special Additional Deduction of Individual Income Tax
Individuals who have received continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves.
Article 10 of the Interim Measures for Special Additional Deduction of Individual Income Tax
Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference.