Workflow
个人所得税子女教育专项附加扣除
icon
Search documents
【12366问答】个人所得税子女教育专项附加扣除知识速递来啦~
蓝色柳林财税室· 2025-06-14 00:33
Group 1 - The article discusses the eligibility for the child education special additional deduction during the transition period from high school graduation to university enrollment [2][3] - Parents cannot claim the child education special additional deduction if their child has graduated from undergraduate studies and is preparing for graduate school without being enrolled in a full-time program [5] - Taxpayers participating in continuing education without obtaining a degree can still claim a deduction of 400 yuan per month for up to 48 months [7][8] Group 2 - Taxpayers who obtain both a continuing education degree and a vocational qualification certificate in the same year can claim a total deduction of 8,400 yuan, combining the deductions for both types of education [8]