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].