It is possible to study for a master's degree from a Chinese or foreign school. According to the official website, the amount of personal income tax paid by an individual abroad can be deducted from the amount of tax payable if the original tax payment certificate issued by the overseas tax authority can be provided. . However, the maximum deduction limit is the tax payable calculated based on my country’s personal income tax.

According to the "Interim Measures for Special Additional Deductions for Individual Income Tax", taxpayers receive continuing education expenses for academic qualifications (degrees) in China, as well as continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel. Expenses are deductible. Therefore, continuing academic education received in China and skill certificates issued abroad can enjoy the special additional deduction policy.