The special additional deduction for continuing education is divided into two situations, one is continuing education with academic qualifications (degrees) and the other is continuing education with professional qualifications.

Education (degree) continuing education is divided into junior college, undergraduate course, master's degree, doctoral degree and other five kinds of education promotion.

Vocational qualification continuing education is divided into skilled personnel and professional and technical personnel.

You can choose a seat according to your own situation, and the two situations can also be superimposed.

Second, judge whether you meet the reporting criteria:

The deduction standard for the special additional deduction of continuing education is:

(1) The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period.

(2) Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the fixed amount of 3,600 yuan in the year when relevant certificates are obtained.

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1) Continuing education with academic qualifications (degrees) adopts the method of quota deduction based on student status information, and part-time continuing education qualifications such as self-taught, joint entrance examination and on-the-job graduate students can enjoy this special additional deduction after obtaining their student status.

2) The specific scope of professional qualification certificates for skilled personnel and professional technicians shall be subject to the national vocational qualification catalogue published by Ministry of Human Resources and Social Security.

Third, prepare application materials.

Information on application for continuing education with academic qualifications (degrees): education stage, admission time and graduation time.

Application information of vocational qualification continuing education: academic record type, certificate acquisition time, certificate name, certificate number and issuing authority.

Fourth, the specific declaration process

1. Open the "Personal Income Tax" APP, register and log in, and select "Home Page"-"Special Additional Deduction Declaration".

2. Select "Continuing Education" after selecting the corresponding deduction year.

3. After confirming that the materials are complete, click "Ready to Fill in".

4. "Email" and "Contact Address" are optional, so you can click "Next" directly.

5. Select "Continuing Education Type", fill in relevant information and click "Next".

6. Select "Report Method" and click "Submit".

The hymn is declared by the withholding agent: your company declares the special additional deduction on a monthly basis, and you don't need to deduct it yourself, so you can enjoy the special additional deduction discount on time every month.

Self-declaration of comprehensive income in the current year: if the unit fails to declare the special additional deduction, the tax authorities will handle the special additional deduction from March to June of the following year, and the special additional deduction will be postponed.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.