The deduction ratio of children's education expenses in the new special additional deduction cannot be changed in one tax year, and the sharing ratio can be changed in the next tax year.

Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of 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.

Extended data:

Precautions:

Please log in to the natural person tax management system (personal income tax APP) in time for real-name authentication, understand the latest policies and functions, and facilitate operation.

According to the special additional deduction information provided by users, the withholding agent can be selected to handle the special additional deduction. If it is too late to collect relevant information in the current month, it can be supplemented and deducted after the information is collected in the next month, or it can choose to declare the deduction to the tax authorities and apply for tax refund when the annual settlement is made from March to June 30 of the following year.

Baidu encyclopedia-special additional deduction for children's education

Baidu Encyclopedia-Special Additional Deduction for Individual Tax