个税汇算知多D | 继续教育专项附加扣除攻略来了

Core Viewpoint - The article discusses the regulations surrounding the special additional deductions for continuing education in personal income tax, specifically focusing on the eligibility criteria for various types of certificates and qualifications [1]. Group 1: Eligibility for Continuing Education Deductions - Certificates obtained outside the policy scope, such as those from Alibaba Cloud or culinary certifications, do not qualify for the continuing education special additional deduction [3]. - Foreign-issued skill certificates are also ineligible for the continuing education special additional deduction as they do not meet the "within China" requirement [3]. - Only after obtaining the Certified Public Accountant (CPA) qualification certificate can one enjoy the continuing education special additional deduction; merely passing the CPA professional stage does not qualify [4]. - Continuing education deductions are only applicable in the year the relevant certificate is obtained; subsequent training or exams do not qualify for deductions [4]. - Registration for self-study examinations does not allow for deductions until a single subject certificate is obtained and a management file is established [4]. Group 2: Deduction Limits and Combinations - Individuals can only claim one continuing education deduction in a single year, even if multiple professional qualifications are obtained; the maximum deduction is capped at 3600 yuan [5]. - However, if both a professional qualification certificate and a degree-level continuing education are obtained in the same year, the deductions can be combined, allowing for a maximum of 8400 yuan in total deductions [5]. - The process for reporting these deductions involves logging into the personal income tax app, selecting the appropriate deduction type, and ensuring all information is accurate before submission [6].