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别上当!这个证书不能抵扣个税!
蓝色柳林财税室·2025-06-24 09:24

Core Viewpoint - The article emphasizes the importance of correctly understanding and applying the continuing education tax deduction policies, specifically clarifying that "confidential education" certificates are not eligible for tax deductions under the continuing education special additional deduction category [1][2]. Summary by Sections Continuing Education Special Deduction - The continuing education special additional deduction is limited to two categories: 1. Degree continuing education, allowing a deduction of 400 yuan per month for a maximum of 48 months during the study period 2. Professional qualification continuing education, allowing a deduction of 3,600 yuan for the year the certificate from the National Occupational Qualification Directory is obtained [2]. Validity of Certificates - It is crucial to verify the legitimacy of certificates by checking the Ministry of Human Resources and Social Security's official website or the national network query system for skill talent evaluation certificates [4]. Reporting Requirements - When filling out the individual income tax app, accurate details such as the name of the professional certificate, issuing authority, certificate number, and issuance date must be provided to avoid errors [4]. Correction Procedures - If an incorrect deduction has been reported, taxpayers can log into the individual income tax app, select the corresponding year, and click on "void" to correct the submission [5][6][10]. Important Reminders - The deadline for the 2024 comprehensive income tax settlement is June 30, and taxpayers should review their reported special additional deduction information to remove ineligible items like "confidential education" to prevent erroneous filings and potential tax liabilities [11].