The deduction of taxable income of continuing education includes two forms of learning.
The first is the expenditure on continuing education of academic qualifications, which mainly includes self-taught examination, adult college entrance examination, distance education, open university and other educational forms.
During my continuing education, I can deduct the taxable income according to the monthly 400 yuan quota, and the longest equivalent education cannot exceed 48 months. Moreover, if you are receiving continuing education at undergraduate level or below, you can also choose to deduct it from your parents.
Second, the expenditure on continuing education of professional qualifications of skilled personnel and professional and technical personnel, including the application for accounting certificate, tax agent certificate and medical practitioner certificate.
Such taxable income deduction is a one-time deduction in the year when the certificate is obtained, and the amount is 3600 yuan, which can only be deducted from my income.
For example, an employee earns 6000 yuan a month. If he is self-taught, he can deduct the taxable income according to 400 yuan every month during his study period, which is equivalent to paying taxes according to his income of 5,600 yuan.
Similarly, if someone earns an annual income of 60,000 yuan and has obtained the relevant vocational qualification certificate, he can pay taxes according to his annual income of 56,400 yuan in the year of obtaining the vocational qualification certificate.
At the beginning of each year, individuals can settle the tax situation of the previous year through a tax app. If you have participated in continuing education in the last year, but have not filled in through the software, you can make up the record. After recalculation, it is possible to refund the tax, and the money will be returned to the personal bank card you submitted.