According to the newly revised tax law, the taxable income of individual income tax will be calculated in the future. In addition to deducting expenses such as "three guarantees and one gold" and special additional deductions, 5,000 yuan can also enjoy special additional deductions such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly.
On September 5th, 20 18, Ministry of Human Resources and Social Security issued the Catalogue of National Vocational Qualifications (No.68 of People's Social Development [2065438+07]), which divided the current vocational qualifications into two categories, 140 items.
Professional and technical personnel qualification certificate ***59 items, including 36 items in access category, 23 items in grade category and 8 1 item in skill category.
Among them, there are 5 access categories and 76 rating categories. According to their classification, it can be roughly considered that the professional qualifications of professional and technical personnel belong to the technical level, which is called "XX division" and usually needs to be obtained through examination or assessment.
The professional qualification of the supervisor of Ministry of Human Resources and Social Security Personnel Testing Center belongs to the operation level, and it is called "XX worker (person)", which is usually obtained through examination or assessment. Ministry of Human Resources and Social Security is the supervisor.
Teacher qualification certificate, certified public accountant, accounting professional and technical qualification certificate (i.e. professional title certificate) and tax agent are all included in the special deduction of 3,600 yuan. In addition, auditors, asset appraisers, economic professional and technical qualifications, securities qualifications and legal qualification certificates have been included in continuing education and deducted 3600 yuan.
In other words, if you get the above certificate this year, you can apply for a special additional deduction of 3600 yuan.