First, the special additional deduction for continuing education is one of the special additional deduction items, with a total of 6 items. Others are children's education, critical illness medical care, mortgage interest, housing rent, and supporting the elderly. The deduction requirements here are different from the deduction amount, but the special surcharge is used to deduct the tax. If you pay more tax than you should, you can return it; It should be noted that deduction does not mean making up money. The existence of these deductions does not mean that the state will make up money for you, but only exempt you from the corresponding taxes. If you pay more, you can return it; If you don't pay, you won't make up.
The second is continuing education, including continuing education for academic qualifications and continuing education for vocational qualifications. For continuing education with academic qualifications, the deduction standard is 400 yuan/month, which is limited to 48 months. Undergraduate and below can choose their parents or deduct themselves, and undergraduate and above can deduct themselves; Vocational qualification continuing education, the deduction standard is 3600 yuan/year in the year when the certificate is obtained, the deduction method, vocational qualification continuing education for skilled personnel and continuing education for professional and technical personnel, and the relevant certificates are removed and retained.
3. Vocational qualification continuing education certificate, which currently contains 140 items, is divided into two categories: the first category is the qualification certificate of skilled personnel, and the second category is the professional qualification certificate of professional and technical personnel. Among them, the driver's license and marriage certificate cannot be used as deduction items. There are 36 professional and technical personnel access categories, 23 level evaluation categories, 5 technical personnel access categories and 76 level evaluation categories. For details, please refer to the announcement of the human resources and social departments. I found it on the internet and shared it with you for your reference. For deduction of continuing education, you don't need to submit proof materials, just keep relevant proof for inspection.
Fourth, the certificate of continuing education can be superimposed with academic education to enjoy tax deduction. You can deduct 3600 yuan in the current year and 400 yuan every month. In addition, the special program of continuing education can only be deducted once a year, and it can only be deducted once after taking two certificates, that is, the tax of 3600 yuan, and the certificate cannot be postponed to the next year.