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问题
专项附加扣除一个子女最多可扣除多少
释义
法律分析:根据规定,纳税人子女的教育相关支出,每个子女每月最高按照1000元的标准进行扣除。
法律依据:《个人所得税专项附加扣除暂行办法》第五条 纳税人的子女接受全日制学历教育的相关支出,按照每个子女每月1000元的标准定额扣除。学历教育包括义务教育(小学、初中教育)、高中阶段教育(普通高中、中等职业、技工教育)、高等教育(大学专科、大学本科、硕士研究生、博士研究生教育)。年满3岁至小学入学前处于学前教育阶段的子女,按本条第一款规定执行。
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更新时间:2025/11/15 21:28:54