Today I'm going to share with you the additional deduction for continuing education. The amount of the deduction is related to the type of continuing training an individual has received.

If the type of training received in China is diploma (degree) education, the period of education shall be per month400The period of deduction is from the month of enrollment to the month of completion of the continuing education of the diploma (degree), and the period of deduction for the continuing education of the same diploma cannot exceed48A month. In addition, it should be noted that if the training is for master's students and doctoral students, if it is for full-time education, the parents will deduct it according to their children's education; If part - time educational (degree) continuing education, by the taxpayer himself as continuing education deduction.

In addition, in the case of continuing education for vocational qualifications and professional and technical personnel within the territory of China, the expenses shall be subject to3600Yuan quota deduction is deducted in the year when the relevant certificate is obtained. Therefore, cross-year professional training can be deducted according to the year when the certificate is received. Another thing to note is the way the deduction is made:After obtaining the certificate, the withholding agent shall provide the withholding agent with such information as name, tax payment identification number and certificate number, which shall be deducted by the withholding agent during the withholding and pre-payment process. They can also provide information to the tax authorities at the end of the year and enjoy the deduction through the final settlement.

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