Group 1 - The article discusses the process for taxpayers to claim special deductions for continuing education related to professional qualifications, allowing a deduction of 3,600 yuan in the year the qualification is obtained [4][5] - Taxpayers can also deduct 400 yuan per month for continuing education expenses related to degree education, with a maximum deduction period of 48 months, totaling up to 4,800 yuan per year [4][5] - The article outlines the steps for submitting the deduction through the personal income tax app, emphasizing the need to prepare relevant information beforehand [5][4] Group 2 - It is highlighted that only qualifications listed in the National Occupational Qualification Directory are eligible for the continuing education deduction [5][4] - The article specifies that if multiple professional qualifications are obtained in the same year, only one deduction can be claimed [5] - The article provides a reminder that the deduction for continuing education must be submitted annually [5]
个税汇算必看！这些证书能抵扣个税→操作步骤
蓝色柳林财税室·2026-03-23 01:45