Including six special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly as stipulated in the individual income tax law.
Click to understand the relevant conditions of accounting registration.
According to the Interim Measures for Special Additional Deduction of Personal Income Tax, 400 yuan is deducted from continuing education with academic qualifications (degrees) every month, and the longest education with the same academic qualifications shall not 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 deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves.
This also shows that students who apply for/are studying for self-examination, adult examination, distance education and open university can declare personal income tax for continuing education.
Accounting continuing education belongs to the category of professional skills and vocational continuing education. In the year when the certificate was obtained, it was deducted at a fixed amount of 3600 yuan.
Want to know more about personal income tax, I recommend choosing Hengenterprise Education.
Hengenterprise Education is a formal training institution with employment orientation, actual combat as the core and accounting training as the mainstay. The school adopts the training mode of practical operation+intensive training+employment recommendation+hands-on guidance+lifelong employment counseling, with face-to-face teaching as the main method, supplemented by live broadcast, online and offline teaching and linkage teaching, aiming at cultivating truly practical accounting elites.