欢迎扫描下方二维码关注： 高校毕业季来临 近些年，为了促进高校毕业生就业创业 国家出台了一系列政策措施 以下政策补贴，大家千万别忘记领！ @高校毕业生 这些就业创业的 政策补贴请知晓 眼业技能 评价补贴 补贴对象 通过初次职业技能评价并取得职业资 格证书（包括职业技能等级证书、专 项职业能力证书，不含培训合格证 ඝ) 的毕业年度高校毕业生 -政策标准- 由各地根据当地实际情况确定 NIS @高校毕业生 这些就业创业的 政策补贴请知晓 社会保险 补贴 补贴对象一 对离校2年内未就业的高校毕业生灵 足球队直播视剧得关键的意得之一年 数额的社会保险补贴 政策标准 原则上不超过其实际缴费的2/3 补贴 期限量长不超过2年 NEWs @高校毕业生 这些就业创业的 政策补贴请知晓 次性求职 补贴 补贴对象 些业学年积极求职创业的低保家庭、 零就业家庭、防止运会监测对象和特 因人员中的高校毕业生，残疾及获得 国家助学贷款的高校毕业生 政策标准一 由各地根据当地实际情况确定 NIFFE @高校毕业生 这些就业创业的 政策补贴请知晓 次性创业 补贴 补贴对象 首次创办小微企业或从事个体经营且 新创办企业或个体工商户自工商登记 ...

Core Viewpoint - The article clarifies the eligibility criteria for personal income tax deductions related to continuing education, specifically focusing on vocational qualification certificates and their compliance with the national standards [2][3]. Group 1: Continuing Education Tax Deductions - Taxpayers can deduct expenses for continuing education related to degrees at a fixed rate of 400 yuan per month, with a maximum deduction period of 48 months [3]. - For vocational qualification continuing education, taxpayers can deduct a fixed amount of 3600 yuan in the year they obtain the relevant certificate, provided the certificate is listed in the National Occupational Qualification Directory [3][5]. - Taxpayers can combine deductions for both vocational qualification certificates and degree continuing education, allowing for a maximum total deduction of 8400 yuan in a single year [6]. Group 2: Eligibility Criteria for Certificates - Only certificates listed in the National Occupational Qualification Directory are eligible for the 3600 yuan deduction [3][5]. - Certificates obtained in the year of qualification are the only ones eligible for the deduction; subsequent educational expenses do not qualify [5]. - Multiple certificates obtained in the same year allow for only one deduction of 3600 yuan, not multiple deductions [6]. Group 3: International Education - Continuing education expenses incurred abroad do not qualify for the personal income tax deductions as they do not meet the "within China" requirement [4]. Group 4: Obtaining Vocational Qualification Certificates - Vocational qualification examinations are organized by government departments or authorized industry associations, primarily through written tests [7]. - Different departments issue certificates based on the type of qualification, such as the Ministry of Education for teaching qualifications [7].

Core Viewpoint - The article clarifies the eligibility criteria for personal income tax deductions related to continuing education, specifically focusing on vocational qualification certificates and the conditions under which they can be claimed [1][3]. Summary by Sections Section 1: Regulations on Continuing Education Tax Deductions - Taxpayers can deduct 4,800 yuan for degree education and 3,600 yuan for vocational qualification education in the year the certificate is obtained, provided the certificate is listed in the National Vocational Qualification Directory [1]. Section 2: Verification of Vocational Qualification Certificates - To confirm if a vocational qualification certificate is included in the National Vocational Qualification Directory, taxpayers can use the WeChat mini-program "State Council Client" [2]. Section 3: Foreign Education Qualifications - Taxpayers cannot claim deductions for degree education expenses incurred abroad, as they do not meet the "within China" requirement [3]. Section 4: Annual Claim Limitations - Taxpayers can only claim the deduction for one vocational qualification certificate per year, even if multiple certificates are obtained. However, if both vocational and degree education qualifications are obtained in the same year, the total deduction can reach up to 8,400 yuan [5]. Section 5: Obtaining Vocational Qualification Certificates - Vocational qualification exams are organized by government departments or authorized industry associations, with a focus on practical skills for skill workers. Certificates are issued by relevant authorities [6].

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]

Core Viewpoint - The article discusses the eligibility for personal income tax deductions related to continuing education for taxpayers who obtain certain professional qualifications, specifically the intermediate management accounting certificate [5]. Summary by Sections - **Tax Deduction Eligibility** - Taxpayers who receive continuing education for vocational qualifications can deduct a fixed amount of 3600 yuan in the year they obtain the relevant certificate [5]. - **Professional Qualification Directory** - The intermediate management accounting certificate is included in the National Occupational Qualification Directory (2021 version), making it eligible for the tax deduction [5].