The premise of academic upgrading and skill training tax refund is that personal income tax must be paid. Both of them belong to one of tax deduction and special additional deduction. Among them, skill training is divided into two types: professional qualification of skilled personnel and professional qualification of technical personnel. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained. Those who are not in the vocational qualification catalogue do not belong to the deductible vocational qualification continuing education.

Tax refund means that for some reason, the tax authorities will refund the tax paid to the original taxpayer according to the prescribed procedures. Old measures to encourage export trade.