取得职业资格证书，可以享受继续教育个税专项附加扣除吗？怎么操作？操作步骤

Core Viewpoint - Taxpayers can deduct a fixed amount of 3600 yuan for expenses related to continuing education for vocational qualifications in the year they obtain the relevant certificates [2]. Group 1: Deduction Eligibility - Taxpayers can only claim the deduction for one vocational qualification certificate per year, with a maximum deduction of 3600 yuan. However, if different certificates are obtained in different years, multiple deductions can be claimed [3]. - Continuing education deductions include both degree education and vocational qualification education, allowing taxpayers to enjoy both types of deductions in the same year if they obtain both [3]. Group 2: Eligible Certificates - Only certificates listed in the "National Occupational Qualification Directory" are eligible for deductions. The latest version from 2021 includes a total of 72 occupational qualifications, comprising 59 for professional technical personnel and 13 for skilled personnel [4]. Group 3: Application Process - Taxpayers should log into the personal income tax app, navigate to "Special Additional Deductions," and select "Continuing Education" for the deduction application [9]. - After confirming personal information and selecting the type of continuing education as "Vocational Qualification Continuing Education," taxpayers must upload supporting documents and submit the application [13][16].