According to the relevant provisions of the new tax law, the taxpayer's 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 the relevant certificates are obtained.
To apply for vocational qualification continuing education, the date of issuance or approval of relevant certificates should be after 202 1 1 1 (inclusive).
What needs to be clear is that the vocational qualification education that can be deducted from the special additional deduction only includes the vocational qualifications published in the National Vocational Qualification Catalogue issued by Ministry of Human Resources and Social Security. In addition, certificates issued by other institutions or foreign institutions include various foreign computer examination certificates and foreign accountant certificates (ACCA, AICPA, IPA, IFA, CMA|, CGMA, etc. ), Certified Financial Analyst (CFA), Certified Internal Auditor (CIA), etc. , not within the scope of deduction.
However, some people also said that the successful deduction in the final settlement operation is because the current tax declaration system has no real-time comparison in the personal declaration link, and only defaults to the personal declaration information based on the belief in personal integrity. However, in view of the information provided by taxpayers, State Taxation Administration of The People's Republic of China will later discover false declaration information by exchanging information with Ministry of Human Resources and Social Security, and will require taxpayers to pay back taxes and late fees, which may have an impact on personal credit.
Therefore, it is suggested that taxpayers should judge whether the obtained certificate can be deducted according to the National Vocational Qualification Catalogue when obtaining the certificate and filling in the special additional deduction for continuing education, and be responsible for the authenticity of the tax return information. There is no need to declare that the deduction does not meet the requirements in order to deduct the tax of several hundred dollars.