As a member of modern society, we often need to face various certifications. Among them, some certificates not only help to enhance professional competitiveness, but also enjoy certain deductions in terms of personal income tax.
So, which certificates can enjoy individual income tax deductions?Let's take a look.
Clause. 1. Which certificates can enjoy individual income tax deduction?
1. Vocational qualification certificates.
For example: accounting certificates: such as certified public accountants (CPA), assistant accountants, etc.;Medical certificates: such as ** certificates, physician certificates, etc.;Financial certificates: such as banking certificates, ** certificates, etc.;Legal certificates: such as legal professional qualification certificates, etc.
2. Professional and technical certificates.
For example: computer certificates: such as programmer certificates, software designers, etc.;Language certificates: such as translation certificates, teachers of Chinese as a foreign language, etcConstruction certificates: such as builder certificate, budget officer certificate, etc.
3. Other types of certificates.
For example: psychological counseling certificates: such as psychological counselor certificates;Entrepreneurship certificates: such as entrepreneurship instructor certificates, etc.
It should be noted that the certificate obtained must be a formal certificate recognized by the national or industry competent authority, and the deduction must be applied for within one year after the examination. These certificates will incur certain costs during the examination process, such as registration fees, examination fees, textbook fees, etc. After obtaining the certificate, these expenses can be deducted before personal income tax, thus reducing the tax burden on the individual.
In addition to the certificates listed above, there are a number of other types of certificates that may also be compliant, which can be found in the relevant policy documents.
Clause. 2. Why can these certificates enjoy individual income tax deductions?
1. Enhance career competitiveness: These certificates are often closely related to career development, and obtaining these certificates will help improve personal career competitiveness, and then improve personal income level.
2. Promote personal growth: The process of obtaining these certificates often requires a lot of time and energy, which is a kind of exercise and improvement of personal ability and quality. Therefore, obtaining these certificates can help promote personal growth and development.
3. In line with the tax policy orientation: the state encourages people to continuously improve their own quality and ability to meet the needs of social development. Therefore, the inclusion of the cost of obtaining these certificates in the scope of deduction before individual income tax is in line with the guidance of tax policy.
Clause. 3. How to operate to enjoy individual income tax deduction?
1. Plan the certificate you are going to obtain.
Obtaining a certificate is a way to improve your professional quality, and enjoying personal income tax deductions is an additional benefit. Therefore, it is recommended that you plan in advance to obtain relevant certificates according to your career planning and interests.
2. Collect relevant certificates.
Collect all the relevant certificates obtained by yourself, including academic certificates, vocational qualification certificates, professional certificates, etc.
3. Report to the tax authorities.
Before the end of the annual IIT remittance period, a copy or scanned copy of the relevant certificate needs to be submitted to the tax authorities. When you file a certificate, you need to provide information such as the name, number, and time of obtaining the certificate.
4. Fill in the special additional deduction form.
After filing, you need to fill in the special additional deduction form on the individual income tax app or **, and fill in the fee of the relevant certificate as a special additional deduction item.
5. Submit the application and wait for review.
After submitting the special additional deduction form, you need to wait for the review of the tax authority. After the review is passed, the fee of the relevant certificate can be deducted before the individual income tax.
6. It should be noted that the specific operation process and requirements in different regions may be slightly different, so it is necessary to combine the local regulations and requirements in the actual operation.
In short, obtaining relevant certificates can not only enhance the professional competitiveness of individuals, but also enjoy the deduction of individual income tax. At the same time, everyone should also pay attention to policy changes and updates in order to better enjoy this benefit.
Special additional deduction for individual income tax