nwes
hot keywords:
Location: Home » Tax planning » Tax trivia » Analysis of individual income tax additional deduction for continuing education
font: Big Middle Small

Analysis of individual income tax additional deduction for continuing education

Released Date: Apr 25,2022 Article Source: HUANZE

Today I'm going to share with you the additional deduction for continuing education. The amount of the deduction is related to the type of continuing training an individual has received.

Today I'm going to share with you the additional deduction for continuing education. The amount of the deduction is related to the type of continuing training an individual has received.

If the type of training received in China is diploma (degree) education, the period of education shall be per month400The period of deduction is from the month of enrollment to the month of completion of the continuing education of the diploma (degree), and the period of deduction for the continuing education of the same diploma cannot exceed48A month. In addition, it should be noted that if the training is for master's students and doctoral students, if it is for full-time education, the parents will deduct it according to their children's education; If part - time educational (degree) continuing education, by the taxpayer himself as continuing education deduction.

In addition, in the case of continuing education for vocational qualifications and professional and technical personnel within the territory of China, the expenses shall be subject to3600Yuan quota deduction is deducted in the year when the relevant certificate is obtained. Therefore, cross-year professional training can be deducted according to the year when the certificate is received. Another thing to note is the way the deduction is made:After obtaining the certificate, the withholding agent shall provide the withholding agent with such information as name, tax payment identification number and certificate number, which shall be deducted by the withholding agent during the withholding and pre-payment process. They can also provide information to the tax authorities at the end of the year and enjoy the deduction through the final settlement.

Analysis of individual income tax additional deduction for continuing education

CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.

Recommend products

contact us

  • Room 2701, Block C, Fortune Center, No. 6 Daye Road, Jinjiang District, Chengdu
  • 1159706075@qq.com
  • 028-66317711
  • 400-6826-139

f_logo HUANZE Copyright   The state has written and written-2021-L-00036240 Record No. :Baidu StatisticsSite map

  • National hotline:400-6826-139
  • National service points:Hong Kong, Chengdu, Shanghai, Guangzhou, Beijing, Wuhan, Kunming
  • Complaint Hotline:13880826891

resource/images/1fbf1766d2e64ba7a2e1f839a5722c64_2.jpg HUANZE

msg