(1) Is the personal income tax professional qualification certificate a continuing education language topik?

According to the contents of the Measures, the special additional deduction of personal income tax mainly includes six major items, such as "children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and supporting the elderly".

Among them, the relevant policies of pre-tax deduction of continuing education show that personal income tax can be deducted for those who upgrade their academic qualifications (continuing education), and continuing education can be deducted according to the quota of 400 yuan/month or 3600/ year, for a maximum of 48 months.

Yes, you are not mistaken, and continuing education is also within the scope of deduction.

There are three main types of "continuing education" that can be deducted from taxes:

1. Continuing education with academic qualifications (starting from junior high school, starting from junior high school, upgrading from junior high school, or going to graduate school after undergraduate work)

2. Continuing education of professional qualifications of skilled personnel (certificate required)

3, professional and technical personnel occupation qualification continuing education (need to obtain a certificate)

Deduction standard: 1. Continuing education with academic qualifications can be deducted 4800 yuan every year and 400 yuan every month. At least 1000 subsidy after graduation.

2. Continuing education of professional qualifications of skilled personnel and continuing education of professional and technical personnel shall be deducted by 3600 yuan every year.

This time, the cost of continuing education is included in the tax deduction category, which also shows that the state attaches importance to continuing education and encourages our citizens to continuously improve their personal abilities and realize self-appreciation. This is an important opportunity for every student who wants to upgrade their academic qualifications!

(2) The expenses for continuing education of professional and technical personnel's professional qualifications shall be deducted at a fixed amount of 3,600 yuan per year in the year when relevant certificates are obtained.

According to the regulations, it seems that you can only get a certificate.

(3) The expenses for continuing education of professional and technical personnel's professional qualifications shall be deducted at a fixed amount of 3,600 yuan per year in the year when relevant certificates are obtained.

According to the new tax law, comprehensive income tax is paid annually. Suppose you get the certificate on June 5438+February 3 1, and you can deduct 3600 yuan from the personal income tax settlement in the next year. If you pay more taxes, you can apply for a tax refund.

(4) Taxpayers who fill in the continuing education of vocational qualifications enjoy deduction in the year when they obtain relevant certificates.

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.

Reminder: If taxpayers are reminded to fill in the deduction items for continuing education of technicians and professional technicians, the year of obtaining the relevant certificate shall prevail, and check whether the information such as certificate name, certificate number, issuing authority and issuing (approval) time is consistent with the certificate.

5] Which training certificates belong to the scope of vocational qualification continuing education certificates? Are they continuing education courses?

Regular review can systematize knowledge, deepen the understanding of knowledge and master the internal relations between knowledge. At the same time, only systematic knowledge and tolerance can help to use, realize the transition from knowledge to skills, and master updated knowledge. Review should be planned, not only to review the lessons of the day in time, but also to review all stages in time.

[6] When filing tax returns, the approval date of obtaining the vocational qualification certificate is not in the same year as the actual certificate. On what date should I declare tax deduction?

The registrants of our company have the same problem. We all enjoy the answer of tax deduction policy according to the year of issuance, because we all declare tax deduction in June+10, 5438. I don't know the situation in those days. We passed the exam last year, and this year the certificate is issued, which happens to be the year when the tax deduction is declared. Remember, a vocational qualification examination can only enjoy an annual deduction, not once in the examination year, but once in the certification year.

(7) Hello, I want to ask, my certificate of continuing education and vocational qualification education in the new tax law came down last year, can it still be used?

The certificate came down last year, so it's definitely useless.

Guo Fa [2018] No.41Notice of the State Council on Printing and Distributing the Interim Measures for Deduction of Special Additional Rights in Individual Income Tax Edition, the implementation time is 20 19 1, if you are 20 1 1.

Article 32 These Measures shall come into force as of 20091October 2065438+ 1 day.

Article 8 Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period 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.

Is the continuing education of professional title certificate the same as that of professional qualification certificate? Is it universal? For example, the continuing education of assistant engineers and secondary builders.

The two are different, and so are the competent authorities.

(1) Personnel Bureau is responsible for continuing education of assistant engineers.

(2) Housing and Construction Bureau (Department) is responsible for the continuing education of secondary construction engineers.

(nine) the continuing education expenses of skilled personnel and professional and technical personnel with professional qualifications shall be deducted by 3600 yuan in the year when the relevant certificates are obtained. How to understand this sentence?

According to Article 8 of the Interim Measures for Special Additional Deduction of Individual Income Tax, the expenses of continuing education with academic qualifications (degrees) received by taxpayers in 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.

(9) Further reading of continuing education of architectural vocational qualification in Hebei Province:

Article 4 of the Operation Measures for Special Additional Deduction of Personal Income Tax (Trial) A taxpayer who enjoys special additional deductions for children's education, continuing education, housing loan interest or housing rent, and support for the elderly can provide the withholding agent who pays wages and salaries with the relevant information of the above special additional deduction when it meets the conditions;

When withholding agents pay taxes in advance, they shall deduct them according to the accumulated deduction they can enjoy in this year; It can also be deducted from March 1 day to June 30 of the following year when reporting the final settlement to the competent tax authorities at the remittance place.