手把手教您：享受继续教育专项附加扣除操作步骤

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for continuing education in the personal income tax filing process for the year 2024, emphasizing the importance of using the personal income tax app for accurate and convenient operations [1]. Summary by Sections - Continuing Education Deduction Eligibility Taxpayers can deduct expenses related to continuing education for degrees or vocational qualifications as per the specified standards [2]. - Step-by-Step Process 1. Log into the personal income tax app and select "Special Additional Deductions" followed by "Continuing Education" [2]. 2. Confirm personal information and proceed to the next step [5]. 3. Choose the type of continuing education, either "Degree Continuing Education" or "Vocational Qualification Continuing Education" [8]. 4. For degree education, fill in the education stage and the start and end dates, ensuring the interval does not exceed 48 months [9][10]. 5. For vocational qualifications, provide details such as the type of qualification, issuance date, certificate number, and upload supporting documents [10]. - Declaration Method Taxpayers can choose to have their deductions processed through their withholding agent or opt for annual self-declaration during the personal income tax annual settlement [11]. - Conditions for Vocational Qualification Education Deductions can only be claimed in the year the taxpayer obtains a certificate listed in the National Occupational Qualification Directory [13][14]. - Verification Mechanism The tax authorities have established a verification mechanism with relevant departments to confirm whether taxpayers meet the conditions for deductions [15]. - Additional Resources The article also references previous guides on various tax deductions, including those for children's education and infant care [16].