Group 1 - The article discusses the tax declaration process for small-scale taxpayers, specifically focusing on the filling out of the VAT and additional tax declaration forms for those with quarterly sales of less than 300,000 yuan [3] - It highlights the exemption for small-scale taxpayers when issuing ordinary invoices, detailing how to report exempt sales in the appropriate sections of the tax declaration form [3] - The article also mentions the reduced VAT rate of 1% for taxpayers with quarterly sales exceeding 300,000 yuan, and how to report the corresponding tax reduction in the declaration [3] Group 2 - The article provides guidance on the special additional deductions for continuing education, allowing taxpayers to deduct up to 8,400 yuan in a year if they meet certain criteria [10] - It specifies that taxpayers do not need to retain documentation for continuing education deductions but must keep relevant certificates for vocational qualifications [11] - The article clarifies that taxpayers who terminate their continuing education must inform the tax authorities or withholding agents about the changes [13]

Group 1 - The article discusses various government policies and subsidies aimed at promoting employment and entrepreneurship among recent college graduates [2][4][5] - It highlights specific subsidies available for graduates who obtain vocational qualifications, including skill evaluation subsidies and social insurance subsidies [4][5] - The article emphasizes the importance of these subsidies for graduates who are unemployed within two years of leaving school, detailing the financial support they can receive [4][5] Group 2 - The article outlines a one-time job-seeking subsidy for graduates from low-income families and those facing employment challenges [5] - It also mentions a one-time entrepreneurship subsidy for graduates who start small businesses or individual operations within two years of graduation [5] - The standards for these subsidies are determined by local governments based on their specific circumstances [4][5]

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].