继续教育扣除如何申报？丨个税扣除信息确认系列热点问答之二

Core Viewpoint - The article provides a detailed guide on how to confirm the special additional deductions for individual income tax for the year 2026, specifically focusing on the steps for reporting continuing education deductions and addressing common questions related to the process [2][17]. Group 1: Steps for Reporting Continuing Education Deductions - Step 1: Open the personal income tax app, select "办&查" (Handle & Check) and then "专项附加扣除" (Special Additional Deductions) [2]. - Step 2: Choose "继续教育" (Continuing Education), select the relevant deduction year, and click "确认" (Confirm) [4]. - Step 3: After confirming that all materials are complete, click "准备完毕，进入填报" (Ready, Enter Reporting) [4]. - Step 4: The "电子信箱" (Email) and "联系地址" (Contact Address) fields are optional; click "下一步" (Next) after reading the prompts [6]. - Step 5: Select the type of continuing education and fill in the relevant information before clicking "下一步" (Next) [8]. - Step 6: Choose the "申报方式" (Reporting Method) and click "提交" (Submit) to complete the process [9]. Group 2: Key Questions and Answers - Q1: What is the scope of the continuing education special additional deduction? A: Taxpayers can deduct 400 yuan per month for expenses incurred during degree education, with a maximum deduction period of 48 months [9]. - Q2: Who is the subject of the continuing education deduction? A: The taxpayer themselves primarily claim the deduction, with parents allowed to claim for children in undergraduate education, but not for the same educational expense [10]. - Q3: Can taxpayers deduct expenses during a leave of absence? A: The maximum deduction period of 48 months includes any leave of absence where the student retains their enrollment status [11]. - Q4: How can taxpayers benefit from both degree education and vocational qualification deductions in the same year? A: Taxpayers can claim 4,800 yuan for degree education and 3,600 yuan for vocational qualifications, totaling 8,400 yuan if both conditions are met [12]. - Q5: Are deductions available for education received abroad? A: No, only education expenses incurred within China are eligible for deductions [13]. - Q6: Can a taxpayer claim deductions while in a combined degree program if their parents have already claimed for them? A: Yes, they can claim vocational qualification deductions if they have other taxable income [14]. - Q7: How can taxpayers benefit from self-study examinations? A: Taxpayers can claim deductions if they have a valid examination record [15]. - Q8: Are deductions available for night schools or distance education? A: Yes, if the institution establishes a student record, deductions can be claimed [16].