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].