Taxpayers with continuing education shall be deducted according to the standard of 400 yuan every month. The deduction period for the same degree shall not exceed 48 months. For example, even if you have had many undergraduate education, the total time of all undergraduate education can't exceed 48 months, and it can't be deducted if it exceeds 48 months.

Legal objectivity:

Interim Measures for Special Additional Deduction of Individual Income Tax Article 8 The expenses of continuing education with academic qualifications (degrees) for taxpayers in China shall be deducted according to the monthly 400 yuan quota during the educational period of 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.