On December 22, 2018, the State Council publicly released the "Interim Measures for Special Additional Deductions for Personal Income Tax" (hereinafter referred to as "Measures"). The "Measures" stipulate special additional deductions for personal income tax, which refer to 6 special additional deductions for children's education, continuing education, medical treatment for serious illnesses, interest on housing loans or housing rents, and support for the elderly provided for in the Individual Income Tax Law. This article will answer some questions about children’s education.

Q:	What is the deducting scope of continuing education?
A:	Continuing education’s scope of application includes academic continuing education and professional qualification continuing education.
Q:	What is the deduction standard for academic continuing education?
A:	Taxpayers accept academic (degree) continuing education in China, during the period of academic (degree) education, it shall be deducted according to the quota of 400 yuan per month. The deduction period for the same academic (degree) continuing education shall not exceed 48 months.
Q:	What is the deduction standard for professional qualification continuing education?
A:	Expenditure of taxpayers receiving continuing education for Professional qualification of skilled personnel or continuing education for professional technical personnel, in the year when the relevant certificates are obtained, the fixed amount of RMB 3600 will be deducted.
Q:	Where taxpayers enjoy the continuing education deduction, during the suspension of schooling due to illness or other reasons without losing the status as a student, or during the winter and summer vacations implemented by the education institution according to the regulations, can they calculate the continuing education deduction continuously?
A:	The deduction period for the same academic (degree) continuing education shall not exceed 48 months, including the period during which the taxpayers suspend schooling and winter/summer holidays.
Q:	The taxpayer obtains lawyer’s qualification certificate in the doctoral stage, and his/her parents have declared to enjoy the special additional deduction of children's education, can he/she declare the continuing education deduction?
A:	If the taxpayer obtains comprehensive income in the year when the certificate is obtained, he/she can enjoy the continuing education deduction for professional qualification.
Q:	How should taxpayers enjoy the deduction for taking the self-study exam?
A:	According to relevant regulations, after a higher education self-study examination candidate have obtained certificate of a single subject of a course, education department shall establish an administrative file for the candidate. The candidate with an administrative file may enjoy special additional deduction of continuing education.
Q:	For taxpayers enrolling in evening college, correspondence course, modern distance education, radio and television university, etc, can they enjoy continuing education deduction?
A:	Yes, they can.
Q:	If a taxpayer is receiving the continuing education abroad, or has obtained a skill certificate issued by a foreign country, can he/her enjoy continuing education deduction?
A:	The situation where  taxpayers  receive  continuing  education abroad,  or have obtained a skill certificate issued by a foreign country,  is not in accordance with the regulation of ‘within China’, so the taxpayers cannot enjoy the continuing education deduction.