From March 1
The personal income tax settlement in 2024 officially begins
△ Click on the picture, "three steps" teach you how to apply for an annual personal income tax reconciliation appointment
In addition to receiving the national tax refund "red envelope"
If you obtained the relevant certificate last year
Can you also get an extra money
What professional qualification certificates can you enjoy?
How much money can you save?
Follow your professional qualification certificate first
Which certificate can be entitled to tax refunds
The National Catalogue of Professional Qualifications (2021 Edition) released by the Ministry of Human Resources and Social Security has a total of 72 professional qualifications
Among them, there are 59 professional qualifications for professional and technical personnel
13 professional qualifications for skilled personnel
All professional qualifications in the catalogue
can enjoy personal tax deduction
When filling in the special additional deduction for continuing education
The system will prompt
The system does not belong to the deductible continuing education vocational qualifications that are not included in the National Professional Qualifications Catalog.
How to enjoy it?
In the year when you obtain the relevant certificate of professional qualifications, taxpayers can fill out the special additional deduction for continuing education through the personal income tax App
Enjoy the pre-tax fixed deduction discount
How is the deduction scope stipulated?
Remember these two numbers
400
Expenditures for taxpayers to receive academic qualifications (degrees) in China
Expenditures for continuing education in academic qualifications (degrees)
During the period of education in academic qualifications (degrees)
Deduction period for continuing education in the same academic qualifications (degrees) cannot exceed 48 months
3600
Expenditures for continuing education in skilled personnel
Professional and technical personnel
Expenditures for continuing education in professional qualifications
In the year of obtaining relevant certificates
Deduction period for continuing education in the same academic qualifications
Deduction period for continuing education in the same academic qualifications
Deduction period for continuing education in professional and technical personnel
Deduction period for deductions for 3600 yuan
> Application Process Guide
Step 1: Open the Personal Tax App and click "I want to fill in the report" at the special additional deductions on the homepage.
Second step, on the special additional deduction page, click "Continuing Education".
Step 3, prepare the relevant information.
Academic qualifications (degrees) Continuing education information: education stage, admission time, graduation time
Vocational qualifications Continuing education information: education type, certificate acquisition time, certificate name, certificate number, issuing authority
Step 4, fill in the information according to the requirements.
Step 5, click "Next" to complete the application.
Can you enjoy getting multiple certificates?
No!
You can only enjoy a deduction discount of 3,600 yuan in a year
Obtain multiple professional qualification certificates within the same year
You can only fill out and enjoy one of them
That is, you can only enjoy a deduction discount of 3,600 yuan in a maximum
If you obtain different certificates in different years, you can enjoy them multiple times
Can different types of continuing education be enjoyed in a superimposed manner?
Yes!
You can enjoy a discount of up to 8,400 yuan before tax deduction
Special additional deductions for continuing education include
Academic qualification (degree) and professional qualification continuing education
If you obtain both professional qualification certificates
Additional qualification certificates
Additional qualification certificates
All, if you obtain a professional qualification certificate in that year
All you can enjoy a discount of 3,600 yuan after you obtain a professional qualification certificate in that year
All you can enjoy a discount of up to 400x12=4,800 yuan for continuing education
The two are superimposed
All you can enjoy a discount of up to 8,400 yuan before tax deduction
Academic qualification certificates in that year
According to 400x12=4,800 yuan for deduction
The two are superimposed
A maximum of 8,400 yuan before tax deduction
Learn to charge without stopping
Use today's efforts to create a better self tomorrow
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Producer丨Lu Yi
Producer丨Zhang Yuan
Planning丨Wang Nan
Editor丨Shao Xiwei
Art editor丨Liu Minmin
