欢迎扫描下方二维码关注： 1. 学历（学位）继续教育 纳税人在中国境内接受学历（学位）继续教 育的支出,在学历(学位)教育期间按照每月 400元定额扣除。同一学历继续教育的扣除期限 不能超过48个月。 2. 职业资格继续教育 纳税人接受技能人员职业 资格继续教育、专业技术人员 职业资格继续教育支出，在取 得相关证书的当年,按照 3600元定额扣除。 OB J 常见问题解答 1. 谁能享受继续教育专项附加扣除? ·继续教育的扣除主体以 纳税人本人为主。 ·大学本科及以下的学历 继续教育可以由接受教育的本 人扣除,也可以由其父母按照 子女教育扣除，但对于同一教 育事项,不得重复扣除。 2. 休学期间和寒暑假能否扣除? 学历（学位）继续教育的扣除期限最长不得 超过48个月。这包括纳税人因病、因故等原因休 学目学籍继续保留的休学期间,以及施教机构按 规定组织实施的寒暑假期，都是连续计算的。 3. 同时进行学历（学位）继续教育和职业资格 继续教育怎么办？ 如果您在接受学历（学位）继续教育的同时 取得技能人员职业资格证书或者专业技术人员职 业资格证书,可以同时享受两个扣除。该年度可 즐加享受两个扣除,当年继续教育共计可扣 ...

欢迎扫描下方二维码关注： | 如今，考研、考博变得越来越热门，对于已经工作的我们，报考各类职业技能来精进自己也是越来越常见，这些都属于个 | | --- | | 人所得税中继续教育专项附加扣除的范畴，下面四种情形是否可以享受政策呢？让我们一起来了解一下吧~ | | 情形一 | | 享受继续教育专项附加扣除时，因病、因故等原因休学且学籍继续保留的休学期间不可以连续计算。 | | 这种说法是 错误 的。学历(学位)继续教育的扣除期限最长不得超过48个月。48个月包括纳税人因病、因故等原因休学 | | 且学籍继续保留的休学期间，也就是可以享受继续教育专项附加扣除 。 | | 情形二 | | 在国外进行的学历继续教育，或者是拿到了国外颁发的技能证书，可以享受继续教育专项附加扣除。 | | 这种说法是 错误 的。根据专项附加扣除暂行办法的规定，纳税人在 中国境内 接受的学历(学位)继续教育支出，以及接 | | 受技能人员职业资格继续教育、专业技术人员职业资格继续教育支出，可以按规定享受扣除。对于纳税人在国外接受的学历 继续教育和国外颁发的技能证书，不符合"中国境内"的规定，不能享受继续教育专项附加扣除。 | | 情形三 ...

如今，考研、考博变得越来越热门，对于已经工作的人，报考各类职业技能来精进自己也是越来越常见，这些都 属于个人所得税中继续教育专项附加扣除的范畴，下面四种情形是否可以享受政策呢？让我们一起来了解一下吧~ 这种说法是错误的。 根据专项附加扣除暂行办法的规定，纳税人在中国境内接受的学历（学位）继续教育支出，以及接受技能人员职 业资格继续教育、专业技术人员职业资格继续教育支出，可以按规定享受扣除。对于纳税人在国外接受的学历继续教 育和国外颁发的技能证书，不符合"中国境内"的规定，不能享受继续教育专项附加扣除。 情形一 享受继续教育专项附加扣除时，因病、因故等原因休学且学籍继续保留的休学期间不可以连续计算。 这种说法是错误的。 学历（学位）继续教育的扣除期限最长不得超过48个月。48个月包括纳税人因病、因故等原因休学且学籍继续保 留的休学期间，也就是可以享受继续教育专项附加扣除。 情形二 在国外进行的学历继续教育，或者是拿到了国外颁发的技能证书，可以享受继续教育专项附加扣除。 纳税人参加夜大、函授、现代远程教育、广播电视大学等学习，所读学校为其建立学籍档案的，可以享受学历 （学位）继续教育专项附加扣除。 情形四 参加了 ...

欢迎扫描下方二维码关注： =。 九帶信影 01 用于简易计税方法计税项目、免征 增值税项目、集体福利或者个人消 费 的 购 进 货 物 、 加 工 修 理 修 配 劳 务、服务、无形资产和不动产。 当 注意事项 其中涉及的固定资产、无形资产、不动产,仅 指专用于上述项目的固定资产、无形资产（不 包括其他权益性无形资产)、不动产。 纳税人的交际应酬消费 属于个人消费。 6 8 02 非正常损失项目相应的进项税额。 非正常损失,是指因管理不善造成货物被盗、 丢失、霉烂变质,以及因违反法律法规造成货 物或者不动产被依法没收、销毁、拆除的情 形。 0 0 非正常损失的购进货物，以及相 (1) 关的加工修理修配劳务和交通运 输服务。 （2） 非正常损失的在产品、产成品所 耗用的购进货物（不包括固定资 产)、加工修理修配劳务和交通运 输服务。 （3） 非正常损失的不动产、以及该不 动产所耗用的购进货物、设计服 务和建筑服务。 H 非正常损失的不动产在建工程所 (4) 耗用的购进货物、设计服务和建 筑服务。纳税人新建、改建、扩 建、修缮、装饰不动产，均属于 在建工程。 03 | 购进的贷款服务以及纳税人接受贷款服务 向贷款 ...

欢迎扫描下方二维码关注： 怎样获得职业资格证书？ 一起来看↓↓↓ 01、职业资格是什么？ 秋季招聘来袭 学生想通过考证增加就业机会 职场人想通过考证提升竞争力 那么，国家认可的职业资格有哪些？ 技能人员职业资格，如 民航乘务员、轨道列车司机等。 按资格性质分 可分为 准入类职业资格 和 水平评价类职业资格 。 准入类职业资格 关系公共利益或涉及国家安全、公共安全、人身健康、生命财产安全，均有法律法规或国务院决定作为依据； 例如，教师资格、法律职业资格、医师资格、注册建筑师、 特种作业人员 等。 水平评价类职业资格 具有较强的专业性和社会通用性，技术技能要求较高，行业管理和人才队伍建设确实需要；例如，经济专 业技术资格、社会工作者职业资格等。 核对职业资格是否在国家目录内 我国 目前 有多少职业资格呢？2021年版国家职业资格目录共计72项职业资格。 其中， 专业技术人员职业资格59项 ，含准入类33项，水平评价类26项； 技能人员职业资格13项。 职业资格是 对从事某一职业所必备的学识、技术和能力的基本要求。 按人员分 可分为 专业技术人员职业资格 和 技能人员职业资格 。 专业技术人员职业资格，如 教师资格 ...

Core Viewpoint - The article discusses the regulations regarding the special additional deduction for continuing education expenses under the individual income tax policy in China, highlighting eligibility criteria and specific deductions available for different types of education [1][6]. Summary by Sections Continuing Education Deductions - Taxpayers can deduct 400 yuan per month for continuing education expenses related to degree programs, with a maximum deduction period of 48 months [1]. - For vocational qualification continuing education, taxpayers can deduct a lump sum of 3600 yuan in the year they obtain the relevant certificate [1][6]. Eligibility of Certificates - Only certificates listed in the "National Occupational Qualification Directory (2021 Edition)" published by the Ministry of Human Resources and Social Security are eligible for deductions [4]. - Certificates from internal company training or those obtained abroad do not qualify for the special additional deduction [6]. Multiple Qualifications - If multiple vocational qualifications are obtained in one year, only one can be claimed for the deduction, with a maximum of 3600 yuan [8]. - Taxpayers can combine deductions for both vocational qualifications and degree education in the same year, allowing for a total deduction of up to 8400 yuan [8]. Correction of Errors - Taxpayers who mistakenly report internal training certificates as vocational qualifications can correct their submissions by following a two-step process: voiding the incorrect deduction and amending the annual tax return [9][10]. - Corrections made within the annual settlement period (by June 30, 2025, for the 2024 tax year) will not incur late fees [14].

Core Viewpoint - The article discusses the process and requirements for claiming continuing education tax deductions in China, emphasizing the importance of proper documentation and adherence to specified guidelines [6]. Group 1: Continuing Education Tax Deductions - Taxpayers can deduct continuing education expenses for degree programs at a fixed rate of 400 yuan per month during the education period, with a maximum deduction period of 48 months for the same degree [3][4]. - For vocational qualification continuing education, taxpayers can deduct expenses in the year they obtain the relevant certification [3][4]. Group 2: Application Process - The application process involves selecting the deduction year, entering personal information, and providing details about the continuing education undertaken [2][3]. - Taxpayers must upload relevant supporting documents after filling out the required information about their continuing education [4].

Core Viewpoint - The article discusses the regulations surrounding the special additional deductions for continuing education in personal income tax, specifically focusing on the eligibility criteria for various types of certificates and qualifications [1]. Group 1: Eligibility for Continuing Education Deductions - Certificates obtained outside the policy scope, such as those from Alibaba Cloud or culinary certifications, do not qualify for the continuing education special additional deduction [3]. - Foreign-issued skill certificates are also ineligible for the continuing education special additional deduction as they do not meet the "within China" requirement [3]. - Only after obtaining the Certified Public Accountant (CPA) qualification certificate can one enjoy the continuing education special additional deduction; merely passing the CPA professional stage does not qualify [4]. - Continuing education deductions are only applicable in the year the relevant certificate is obtained; subsequent training or exams do not qualify for deductions [4]. - Registration for self-study examinations does not allow for deductions until a single subject certificate is obtained and a management file is established [4]. Group 2: Deduction Limits and Combinations - Individuals can only claim one continuing education deduction in a single year, even if multiple professional qualifications are obtained; the maximum deduction is capped at 3600 yuan [5]. - However, if both a professional qualification certificate and a degree-level continuing education are obtained in the same year, the deductions can be combined, allowing for a maximum of 8400 yuan in total deductions [5]. - The process for reporting these deductions involves logging into the personal income tax app, selecting the appropriate deduction type, and ensuring all information is accurate before submission [6].

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for continuing education in the personal income tax filing process for the year 2024, emphasizing the importance of using the personal income tax app for accurate and convenient operations [1]. Summary by Sections - **Continuing Education Deduction Eligibility** Taxpayers can deduct expenses related to continuing education for degrees or vocational qualifications as per the specified standards [2]. - **Step-by-Step Process** 1. Log into the personal income tax app and select "Special Additional Deductions" followed by "Continuing Education" [2]. 2. Confirm personal information and proceed to the next step [5]. 3. Choose the type of continuing education, either "Degree Continuing Education" or "Vocational Qualification Continuing Education" [8]. 4. For degree education, fill in the education stage and the start and end dates, ensuring the interval does not exceed 48 months [9][10]. 5. For vocational qualifications, provide details such as the type of qualification, issuance date, certificate number, and upload supporting documents [10]. - **Declaration Method** Taxpayers can choose to have their deductions processed through their withholding agent or opt for annual self-declaration during the personal income tax annual settlement [11]. - **Conditions for Vocational Qualification Education** Deductions can only be claimed in the year the taxpayer obtains a certificate listed in the National Occupational Qualification Directory [13][14]. - **Verification Mechanism** The tax authorities have established a verification mechanism with relevant departments to confirm whether taxpayers meet the conditions for deductions [15]. - **Additional Resources** The article also references previous guides on various tax deductions, including those for children's education and infant care [16].