(1) The taxpayer's expenses for continuing academic education shall be deducted at a fixed amount of 4,800 yuan per year (400 yuan per month) during the academic 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 per year in the year when relevant certificates are obtained.
(2) If an individual receives education with the same academic qualifications and meets the deduction conditions stipulated in these Measures, the education expenditure may be deducted by his parents according to his children's education expenditure, or by himself according to his continuing education expenditure, but not at the same time.
(1) The taxpayer's expenses for continuing academic education shall be deducted at a fixed amount of 4,800 yuan per year (400 yuan per month) during the academic 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 per year in the year when relevant certificates are obtained.
(2) If an individual receives education with the same academic qualifications and meets the deduction conditions stipulated in these Measures, the education expenditure may be deducted by his parents according to his children's education expenditure, or by himself according to his continuing education expenditure, but not at the same time.
(3) The continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be carried out by deducting the information in the certificate. After obtaining the certificate, the taxpayer shall provide the withholding agent with information such as name, tax identification number and certificate number.
(4) For continuing education with academic qualifications, the taxpayer shall provide the withholding agent with information such as name, tax ID number, student status, examination records, etc.
(V) The scope of the special additional deduction for continuing education limits the expenses of continuing education with academic qualifications, continuing education with professional qualifications of skilled personnel and continuing education with professional qualifications of technical personnel, and interest training in calligraphy, art and music other than the above training is not included in the pre-tax deduction.
I. Special additional deduction standard for continuing education
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.
Legal basis:
Article 8 of the Interim Measures for Special Additional Deduction of Individual Income Tax
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.