【涨知识】Yes or No？继续教育专项附加扣除这些问题了解一下！

Group 1 - The article discusses the eligibility criteria for the special additional deduction for continuing education under individual income tax, clarifying common misconceptions [2][3]. - It states that the maximum deduction period for continuing education is 48 months, including any periods of leave due to illness or other reasons, which can still be counted towards the deduction [2]. - The article emphasizes that only continuing education expenses incurred within China are eligible for the deduction, while those incurred abroad do not qualify [2]. Group 2 - It confirms that participation in night schools, correspondence courses, modern distance education, and broadcasting universities qualifies for the continuing education deduction, provided that the institution establishes a student record [2]. - The article clarifies that individuals who participate in continuing education but do not obtain a degree or certificate can still claim a deduction of 400 yuan per month for up to 48 months based on actual education time [3].