According to the newly revised tax law, in the future, in addition to the basic deduction of 5,000 yuan and special deductions such as "three insurances and one gold", you 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 (Ministry of Human Resources and Social Security Fa [2065438+07] No.68), which divided the current vocational qualifications in China into two categories, with a total of 140 items:
There are 59 professional qualifications for professional and technical personnel, including 36 for admission and 23 for level evaluation; Professional qualification of skilled personnel * * * 8 1 item.
Among them, there are 5 access categories and 76 grade evaluation categories. Judging from its 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 evaluation.
Producer of Ministry of Human Resources and Social Security Personnel Testing Center; The professional qualification of skilled personnel belongs to the operational level, and it is called "XX worker (member)", which is usually obtained through appraisal or examination. The competent unit is Ministry of Human Resources and Social Security, a professional skill appraisal institution.
Teacher qualification certificate, certified public accountant, accounting professional and technical qualification (i.e. professional title certificate) and tax agent are all included in the special deduction of 3,600 yuan. In addition, there are auditors, asset appraisers, economic professional and technical qualifications, securities business qualifications, legal qualification certificates and so on. They are all included in the deduction of3,600 yuan for continuing education.
In other words, if you get the certificate mentioned above this year, you can apply for a special additional deduction of 3600 yuan.