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个税汇算知多D | 搞错啦!“保密教育”培训证书不能享受个税扣除!操作步骤
蓝色柳林财税室·2025-06-10 00:48

Core Viewpoint - The "Confidential Education" training certificate cannot be used for the special additional deduction for continuing education in personal income tax [4][6]. Group 1: Tax Deduction Regulations - According to the State Council's notice on personal income tax special additional deductions, taxpayers can deduct up to 3600 yuan for continuing education expenses related to vocational qualifications in the year the relevant certificate is obtained [4]. - The "Confidential Education" training certificate is not included in the National Occupational Qualification Directory published by the Ministry of Human Resources and Social Security, thus it does not qualify for the continuing education special additional deduction [6]. Group 2: Correction Steps for Incorrect Reporting - If a taxpayer mistakenly reported the "Confidential Education" training certificate for the deduction, they should take two steps to correct it [7]. - Step 1: Void the special additional deduction information by logging into the personal income tax APP and selecting the corresponding year to click "Void" [9]. - Step 2: Correct the annual settlement declaration, which is crucial. After voiding the deduction, if the annual settlement for the corresponding year has been processed, a prompt will appear to correct the annual settlement [10]. Group 3: Important Reminders - Taxpayers have until June 30, 2025, to correct any errors made in the 2024 reporting period to avoid late fees [11]. - It is essential for taxpayers to rely on official information and avoid misinformation from the internet to protect their tax credit [11].