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Core Viewpoint - The article clarifies the eligibility criteria for personal income tax deductions related to continuing education, specifically focusing on vocational qualification certificates and their compliance with the national standards [2][3]. Group 1: Continuing Education Tax Deductions - Taxpayers can deduct expenses for continuing education related to degrees at a fixed rate of 400 yuan per month, with a maximum deduction period of 48 months [3]. - For vocational qualification continuing education, taxpayers can deduct a fixed amount of 3600 yuan in the year they obtain the relevant certificate, provided the certificate is listed in the National Occupational Qualification Directory [3][5]. - Taxpayers can combine deductions for both vocational qualification certificates and degree continuing education, allowing for a maximum total deduction of 8400 yuan in a single year [6]. Group 2: Eligibility Criteria for Certificates - Only certificates listed in the National Occupational Qualification Directory are eligible for the 3600 yuan deduction [3][5]. - Certificates obtained in the year of qualification are the only ones eligible for the deduction; subsequent educational expenses do not qualify [5]. - Multiple certificates obtained in the same year allow for only one deduction of 3600 yuan, not multiple deductions [6]. Group 3: International Education - Continuing education expenses incurred abroad do not qualify for the personal income tax deductions as they do not meet the "within China" requirement [4]. Group 4: Obtaining Vocational Qualification Certificates - Vocational qualification examinations are organized by government departments or authorized industry associations, primarily through written tests [7]. - Different departments issue certificates based on the type of qualification, such as the Ministry of Education for teaching qualifications [7].