As mentioned above , the taxpayer who has received complete or partial reimbursement of course fees may either claim the balance , or claim the full amount but treat the reimbursed amount as income 如納稅人獲雇主發(fā)還全部或部分學(xué)費和考試費,可申請扣除馀數(shù),亦可提出申請扣除全數(shù)但將雇主發(fā)還的部分當(dāng)入息呈報。