From March to June every year, it is necessary to settle the personal income of taxpayers in the previous year. In the process of settlement, you can declare the exclusive additional deduction according to your actual situation. After verification, the declared exclusive additional deduction items can deduct the corresponding tax amount. One of the main special deductions is continuing education, so what is the standard of continuing education for special tax deduction in 2023? Let's get to know each other.

Personal income tax special additional deduction continuing education standard 2023

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. 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.

In other words, when applying for the special additional deduction of continuing education in 2023, if continuing education is carried out, the maximum deduction can be 4,800 yuan when applying in 2023; Personal income tax of 3600 yuan can only be deducted if you have obtained a skill certificate in the previous year. Without considering other factors, suppose A takes the self-taught exam and goes to a school for further study with a monthly salary of 6,000 yuan, then A's tax payable is 6,000-5,000-400 = 600 yuan.

It is worth mentioning that when the special additional deduction of continuing education tax is made, you can choose to deduct it by your parents or you can choose to deduct it yourself.