Legal analysis: bank qualification certificate can deduct tax. According to the deduction rules of personal income tax continuing education, taxpayers can receive the continuing education of professional qualifications of skilled personnel and professional and technical personnel, and can deduct 3600 yuan in the year when they obtain relevant certificates. The operation process of tax deduction for bank qualification certificate is as follows:

1. Download "Personal Income Tax" APP；;

2. Open the personal income tax APP, find "Continuing Education" in the APP, click Register, and log in personally;

3. Fill in the corresponding information on the application deduction page, such as:

Deduct the year when you choose to obtain the qualification certificate, choose the continuing education professional qualification as the type of continuing education, fill in the approval date on the certificate obtained in the year when the certificate is issued, fill in the certificate management number for the certificate number, fill in the professional qualification of banking professionals for the certificate name, and fill in the Ministry of Human Resources and Social Security for the issuing authority.

4. After filling in the form, click "Next" to apply.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 1 Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

Article 14 The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.

Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.