For example, on-the-job graduate students, national registered construction engineers, certified public accountants and other training examination fees. There are corresponding compliance invoices during training and examination, which can be used as pre-tax deduction.
Continuing education is an important part of national talent training and an important support for building a learning society and vigorously improving the quality of the people. Continuing education includes correspondence, amateur, off-the-job, online education, distance open education and other different forms of continuing education with university degree, as well as short-term training and other non-academic continuing education.
Extended data:
Continuing education is a new educational project developed in the United States in 1930s, which is called CEE (Continuing Education Project).
Continuing education is an educational activity for all members of society, especially adults, after school education, and it is an important part of lifelong learning system. As the world economy and society put forward higher requirements for continuing education, the practice field of continuing education has been developing and the research scope has been expanding and deepening. In particular, the concept of lifelong education has been accepted by more and more people, and the position, function and methods of continuing education in the economy and society have been preliminarily understood and practiced, and the scientific research of continuing education has also made great progress.
Continuing education refers to all kinds of education received by people who leave formal education, take part in work and have adult responsibilities. It is an advanced supplementary education for professional and technical personnel to update, supplement, expand and improve their abilities. Continuing education is a form of education that appears at a certain historical stage when human society develops, and it is an important part of educational modernization.
Personalincometax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
References:
Baidu encyclopedia-continuing education