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. 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 6 of the Individual Income Tax Law stipulates that special additional deductions include children's education, continuing education, serious illness medical care, housing loan interest or housing rent, supporting the elderly and other expenses. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the NPC Standing Committee for the record.

Extended data:

Precautions:

From the month when China's continuing education (degree) is admitted to the month when continuing education (degree) ends, but the maximum deduction period for continuing education with equivalent education (degree) shall not exceed 48 months.

The continuing education of academic qualifications adopts the fixed deduction method based on the information of student status. Taxpayers provide withholding agents with information such as name, student status, tax number and examination records. Or provide information to the tax authorities at the end of the year, and enjoy the deduction through final settlement.

People's Network-How to deduct the special tax reduction education?

Baidu encyclopedia-academic continuing education

Baidu Encyclopedia-Special Additional Deduction for Continuing Education