Can taxpayers enjoy deduction for continuing education expenses if they have undertaken continuing education (degree) abroad, or if they have received a certificate of skill issued abroad?

Updated: 2023-09-11 Source: STA General Office

No. Taxpayers can only enjoy deduction for continuing education expenses for academic qualifications or degrees received within China, as well as continuing education expenses of professional qualifications of skilled personnel or the professional qualifications of specialized technicians in accordance with the regulations.

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