购买学习英语的书籍或者光盘是否可以报税？

loveauba

工作中肯定用到英语，这样的话，购买学习英语的书籍或者光盘，是不是可以报税？谢谢

LENNY_DONG

if you are teacher, I will say yes

otherwise , i do not think so.

loveauba

LENNY_DONG 发表于 2013-6-24 09:35
if you are teacher, I will say yes

otherwise , i do not think so.

如果工作职能里面一部分是教学是不是就可以了，还是必须是老师？谢谢

jeff_lawsons

loveauba 发表于 2013-6-24 16:48
如果工作职能里面一部分是教学是不是就可以了，还是必须是老师？谢谢

The expenses you incurred was to improve your English language competency, not to maintain or expand the skills or specific knowledge required in your current work. Whilst the English study matetial may benefit you with the ability to communicate in this language to some of the customers, suppliers, and colleagues,  this does not in itself mean that the expenditure was incurred in gaining or producing assessable income.

Proficiency with the English language is a general skill and not specific to your income earning activities and is regarded as a private expense.  As the expenditure is of a private nature it is therefore not deductible.

However, if you are an English teacher, you may be able to claim under label D5 - Other Work Related Expenses.