For taxpayers the expenses of continuing education (academic qualification/degree) in China are deductible at the standard quota of 400 yuan per month during the continuing education (academic qualification/degree) period.

The deduction period for continuing education for the same academic qualification or degree shall not exceed 48 months. Continuing education expenses of professional qualifications of skilled personnel or professional qualifications of specialized technicians incurred are deductible at the fixed rate of 3,600 yuan in the year when the relevant qualifications are received.