Group 1 - The article discusses the eligibility criteria for the special additional deduction for continuing education under individual income tax, clarifying common misconceptions [2][3]. - It states that the maximum deduction period for continuing education is 48 months, including any periods of leave due to illness or other reasons, which can still be counted towards the deduction [2]. - The article emphasizes that only continuing education expenses incurred within China are eligible for the deduction, while those incurred abroad do not qualify [2]. Group 2 - It confirms that participation in night schools, correspondence courses, modern distance education, and broadcasting universities qualifies for the continuing education deduction, provided that the institution establishes a student record [2]. - The article clarifies that individuals who participate in continuing education but do not obtain a degree or certificate can still claim a deduction of 400 yuan per month for up to 48 months based on actual education time [3].

Core Viewpoint - Taxpayers engaged in cross-regional business activities must settle their tax obligations with the local tax authority and provide feedback on cross-regional tax matters through the electronic tax bureau [2] Group 1: Operational Steps - Step 1: Access the electronic tax bureau, select "Enterprise Business," choose "Specific Subject Login," and click on "Cross-Regional Reporting Account" [4] - Step 2: After successful login, the system will display all relevant cross-regional tax reporting information for the contact person [6] - Step 3: Navigate to "Tax Source Information Report" and select "Cross-Regional Tax Matters Feedback" [8] - Step 4: Choose the relevant project number from the dropdown menu, ensuring all contract details are accurate [9] - Step 5: Confirm pre-paid tax information by entering the payment voucher number and invoice date, then select the necessary records [9][10] - Step 6: After verifying all information, submit the feedback and confirm the submission [10] Group 2: Important Reminders - Before proceeding, ensure there are no outstanding tax payments, overpayments, or unresolved tax matters [11] - Taxpayers should maintain compliance with tax regulations to facilitate future evaluations and potential benefits [21]