继续教育专项附加扣除政策全知道

Group 1 - The article discusses the tax deductions available for continuing education expenses in China, specifically for degree education and vocational qualification training [3] - Taxpayers can deduct a fixed amount of 400 yuan per month for degree education expenses, with a maximum deduction period of 48 months [3] - For vocational qualification training, taxpayers can deduct a fixed amount of 3600 yuan in the year they obtain the relevant certificate [3] Group 2 - The deduction for continuing education is primarily applicable to the taxpayer themselves, but parents can also claim deductions for their children's education, provided there is no double deduction for the same educational expense [3] - The maximum total deduction for a taxpayer who simultaneously engages in degree education and vocational qualification training can reach 8400 yuan in a single year [3] - Only continuing education and certificates obtained within China are eligible for deductions; foreign certificates do not qualify [3] Group 3 - Taxpayers participating in self-study exams, night schools, correspondence courses, and modern distance education can claim deductions as long as their school maintains a student record [3] - The deduction period includes any breaks due to illness or other reasons, as long as the student maintains their enrollment status [3]