Legal analysis: 1. Enter the tax APP, click tax, and then click special deduction to fill in. 2. Select the deduction year, and then click Continuing Education. 3. Click Ready to enter the report. 4. Then click Next. 5. Vocational qualification continuing education and certificate will pop up on the page, and 3600 can be deducted. Click I know, and then fill in the qualification information. The special additional deduction of personal income tax refers to the special additional deduction of children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, supporting the elderly and so on stipulated in the personal income tax law. Among them, the special additional deduction for continuing education clearly stipulates that the expenses of taxpayers engaged in continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the period of education with academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. 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. Individuals who have received continuing education with a bachelor's degree or below and meet the prescribed deduction conditions may choose to be deducted by their parents or themselves.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.