The special additional deduction for continuing education includes continuing education for skilled personnel's professional qualifications, continuing education for professional and technical personnel, continuing education with bachelor degree or below, etc. 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.

Legal objectivity:

Article 5 of the Interim Measures for Special Additional Deduction of Individual Income Tax stipulates that the expenses related to full-time academic education of taxpayers' children shall be deducted according to the standard of 1 1,000 yuan per child per month. Interim Measures for Special Additional Deduction of Individual Income Tax Article 8 The expenses of continuing education with academic qualifications (degrees) for taxpayers in China shall be deducted according to the monthly 400 yuan quota during the educational period of academic qualifications (degrees). Interim Measures for Special Additional Deduction of Personal Income Tax Article 11 In a tax year, the medical expenses incurred by taxpayers related to basic medical insurance, after deducting the medical insurance reimbursement, the part that the personal burden (referring to the self-paid part within the scope of medical insurance catalogue) exceeds 15000 yuan, shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.