哪些情形可以享受继续教育专项附加扣除？一文了解

Core Points - The article discusses the eligibility criteria for the special additional deduction for continuing education under personal income tax in China [1][2][3][4][6][7][8][9]. Group 1: Continuing Education Deduction Eligibility - Scenario 1: The period of leave due to illness or other reasons does not count towards the continuous calculation of the deduction if the student retains their enrollment status [1]. - Scenario 2: Continuing education expenses incurred abroad do not qualify for the deduction as they do not meet the "within China" requirement [4]. - Scenario 3: Participation in night schools, correspondence courses, modern distance education, and broadcasting universities qualifies for the deduction if the school establishes a student record [7]. - Scenario 4: Individuals can still claim the deduction for the actual period of study even if they do not obtain a degree or certificate, with a maximum deduction period of 48 months [9].