Teachers' expenses, training expenses and academic education expenses incurred by taxpayers can be deducted according to the additional deduction policy for continuing education.

Teachers' expenses refer to the expenses incurred by hiring teachers to teach, including teachers' lecture fees, accommodation fees, meals, inter-city transportation fees, etc. ? In the field of education, teachers are an important guarantee of school teaching quality and one of the important factors of students' academic performance.

Training fees refer to the fees paid to attend training courses in order to improve the skills and abilities of individuals or teams. Training fees usually include teachers' class fees, venue rent, teaching materials, equipment and other expenses. The level of training costs depends on the scale of training institutions, the quality of courses, the strength of teachers, training time and other factors.

Academic education fees refer to the fees paid for receiving academic education in ordinary colleges and vocational education institutions. These expenses usually include tuition, accommodation, books, experimental equipment and so on. Academic education is an important way to impart knowledge, cultivate comprehensive quality and improve employability.

Basic definition of taxpayer:

Taxpayers refer to units or individuals that have direct tax payment obligations as stipulated in the tax law. Every tax has its own taxpayer. Who is the taxpayer is generally determined with the determination of the tax object. For the same tax, taxpayers can be enterprises, units and individuals, such as value-added tax, products produced and sold by enterprises, and taxpayers are enterprises; For products sold by individuals, taxpayers are individuals.

In the individual income tax law, the taxpayer of wages and salaries is an individual with wages and salaries, and the taxpayer of property tax is the owner or user of property rights. Deed tax is a kind of property tax levied on real estate whose ownership has changed, and its taxpayer is the property owner.

Taxpayers of the same tax may also change in different historical periods, such as agricultural tax. Before agricultural cooperation, it was individual farmers, after agricultural cooperation, it was agricultural production cooperatives and later production brigades, and later it was mainly rural basic accounting units and contractors. The agricultural tax was abolished nationwide.