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].