"Eighth taxpayers in China to receive academic qualifications (degrees) of continuing education expenses, during the period of academic qualifications (degrees) education according to the monthly 400 yuan quota deduction. The deduction period for continuing education with the same academic qualification (degree) 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 are obtained.

Article 9 An individual who has received continuing education with a bachelor's degree or below and meets the deduction conditions stipulated in these Measures may choose to be deducted by his parents or by himself.

Article 10 Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference. "

Understanding 1: Who can deduct it? (two types of people)

Taxpayers who receive continuing education with academic qualifications (degrees) within the territory of China;

Note: undergraduate and below can choose to deduct by themselves or by their parents; Bachelor degree or above (excluding undergraduate degree) can only be deducted by myself. 2. Taxpayers who receive continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel.

Understanding 2: How much is deducted?

1. Education (degree) continuing education: 400 yuan/month fixed deduction during education. The deduction period cannot exceed 48 months.

2. Professional qualification of skilled personnel and professional technicians: 3,600 yuan/year will be deducted in the year of obtaining the certificate.

Understanding 3: What does the continuing education with academic qualifications (degrees) include?

Including junior college, undergraduate, master's and doctoral education.

Understanding 4: What are the professional qualifications of skilled personnel and professional and technical personnel? What can be deducted from the certificates related to accounting?

1.20 17, the Ministry of Human Resources and Social Security issued the Notice on Publishing the Catalogue of National Vocational Qualifications (No.68 [2017] issued by the Ministry of Human Resources and Social Security), and the catalogue of national vocational qualifications contains *** 140 items, including 59 qualifications of professional and technical personnel (including access category) The professional qualifications of skilled personnel are 8 1 item (including 5 items in the access category and 76 items in the level evaluation category). These professional qualifications cover important national industrial fields such as economy, education, health, justice, environmental protection, construction and transportation.

2. The main certificates related to accounting majors mainly include:

Access category:

(1) certified public accountant

(2) Accounting qualification (cancelled at present)

Level evaluation category:

(1) Accounting professional and technical qualifications (including junior, intermediate and senior accounting titles)

(2) Asset appraiser

(3) Audit professional and technical qualifications

(4) tax agents

(5) Statistical professional and technical qualifications

(5) Technical qualification of banking professionals

(6) Qualification of employees in the securities and futures industry

Understanding 5: When can I deduct it?

Continuing education with academic qualifications (degrees): monthly fixed deduction during academic qualifications (degrees) education.

2. Professional qualifications of skilled personnel and professional technicians: in the year when relevant certificates are obtained, they will be deducted in a fixed amount.

Note: The year of issuance (approval date) stated in the certificate of continuing education with relevant qualifications.

Since the special deduction policy was implemented on 20 19. 1. 1, the certificate should be obtained after 20 19 years.

Understanding 6: Does the continuing education after obtaining relevant accounting certificates meet the deduction standard in the policy?

Certificates obtained in 20 18 cannot be deducted according to the continuing education. In 20 19, the continuing education after obtaining the certificate does not belong to the deduction scope of continuing education in the Interim Measures for Special Additional Deduction of Personal Income Tax. The continuing education in the Measures essentially refers to the post-employment education of personnel (for example, taking the exams for certified public accountants and professional titles and obtaining relevant certificates), which is not the same as the certificate continuing education after obtaining the certificate we usually say.

Understanding 7: What materials should be prepared for the special deduction of continuing education?

Education (degree) continuing education: no need for taxpayers to provide. The education department is responsible for providing information about students' academic status (including information about students' academic status and examination) and information about the qualifications of overseas educational institutions filed with relevant departments.

2. Professional qualifications of skilled personnel and professional technicians: relevant certificates and other materials shall be kept for future reference.

Understanding 8: What information should be provided when submitting the relevant forms of continuing education?

The following is the personal income tax special additional deduction information table, and the information related to continuing education mainly includes:

(1) degree (degree) continuing education: the current starting time of continuing education; Continuing education stage.

(2) Professional qualifications of skilled personnel and professional technicians: type, certificate name, serial number, issuing authority and date of issuance (approval).

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