[{"gicategorycode":"","giinfoid":"300187","giindentifier":"11532328015177503N-/2024-0325025","giuuid":"6EE22CBFC1864E86B79F28B39DA4BF61","gititle":"纳税人配偶、子女的大病医疗支出是否可以在纳税人税前扣除?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办","gidate":"2024-03-25 17:05:59","gidocno":"","gisubterm":"大病医疗","gipubcode":"ymx","summary":"纳税人发生的医药费用支出可以选择由本人或其配偶一方扣除;未成年子女发生的医药费用支出可以选择由其父母一方扣除。纳税人及其配偶、未成年子女发生的医药费用支出,可按规定分别计算扣除额。"},{"gicategorycode":"","giinfoid":"300184","giindentifier":"11532328015177503N-/2024-0325024","giuuid":"70DB7B81C87A49569775A7183312D75D","gititle":"大病医疗专项附加扣除何时扣除?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 17:04:37","gidocno":"","gisubterm":"大病医疗专项附加扣除","gipubcode":"ymx","summary":"在次年3月1日至6月30日汇算清缴时扣除。"},{"gicategorycode":"","giinfoid":"300180","giindentifier":"11532328015177503N-/2024-0325023","giuuid":"D50A485D4C714344B4C654B3D1C1EE9E","gititle":"大病医疗专项附加扣除的扣除方式是怎样的?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 17:01:18","gidocno":"","gisubterm":"大病医疗专项附加扣除","gipubcode":"ymx","summary":"在一个纳税年度内,纳税人发生的与基本医保相关的医药费用支出,扣除医保报销后个人负担(指医保目录范围内的自付部分)累计超过15000元的部分,由纳税人在办理年度汇算清缴时,在80000元限额内据实扣除。"},{"gicategorycode":"","giinfoid":"300179","giindentifier":"11532328015177503N-/2024-0325022","giuuid":"8821AE8398414670B758B340286EB6EA","gititle":"个人所得税有关专项附加扣除标准","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:59:13","gidocno":"","gisubterm":"个人所得税有关专项附加扣除","gipubcode":"ymx","summary":"国务院发布《关于提高个人所得税有关专项附加扣除标准的通知》(国发〔2023〕13号),提高了3岁以下婴幼儿照护、子女教育、赡养老人专项附加扣除标准。规定自2023年1月1日起,3岁以下婴幼儿照护专项附加扣除标准,由每个婴幼儿每月1000元提高到2000元。子女教育专项附加扣除标准,由每个子女每月1000元提高到2000元。赡养老人专项附加扣除标准,由每月2000元提高到3000元,其中,独生子女每月扣除3000元;非独生子女与兄弟姐..."},{"gicategorycode":"","giinfoid":"300178","giindentifier":"11532328015177503N-/2024-0325021","giuuid":"77AA2DD9FC6945F588CC357934213636","gititle":"住房租金专项附加扣除政策中住房租金扣除的时间是?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:56:54","gidocno":"","gisubterm":"住房租金专项附加扣除政策","gipubcode":"ymx","summary":"根据《国家税务总局关于修订发布(个人所得税专项附加扣除操作办法(试行)>的公告》 (国家税务总局公告2022年第7号) 第三条的规定,住房租金扣除的时间为,租赁合同(协议)约定的房屋租赁期开始的当月至租赁期结束的当月提前终止合同(协议)的,以实际租赁期限为准。"},{"gicategorycode":"","giinfoid":"300176","giindentifier":"11532328015177503N-/2024-0325020","giuuid":"5508E07BE3C24648861A09AC013D7D00","gititle":"和别人一起合租的情况下,可以分别享受住房租金专项附加扣除政策吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:53:32","gidocno":"","gisubterm":"住房租金专项附加扣除政策","gipubcode":"ymx","summary":"合租租房的个人(非夫妻关系),若都与出租方签署了规范的租房合同,可根据租金定额标准各自扣除。"},{"gicategorycode":"","giinfoid":"300175","giindentifier":"11532328015177503N-/2024-0325019","giuuid":"A754393A84FE41688F78CD346D69BA4E","gititle":"租房可以扣除个人所得税么?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2024-03-25 16:50:31","gidocno":"","gisubterm":"个人所得税","gipubcode":"ymx","summary":"根据《国务院关于印发个人所得税专项附加扣除暂行办法的通知》第十七条规定:纳税人在主要工作城市没有自有住房而发生的住房租金支出,可以按照以下标准定额扣除:1.直辖市、省会(首府)城市、计划单列市以及国务院确定的其他城市,扣除标准为每月1500元.2.除第一项所列城市以外,市辖区户籍人口超过100万的城市,扣除标准为每月1100元.市辖区户籍人口不超过100万的城市,扣除标准为每月800 元."},{"gicategorycode":"","giinfoid":"281965","giindentifier":"11532328015177503N-/2023-1024014","giuuid":"4CF1B40266294275A9D6BBC1C0476B92","gititle":"申报享受税收减免","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:16:35","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281959","giindentifier":"11532328015177503N-/2023-1024013","giuuid":"8C7B83C6B84D4BE1A4A538C17D02214C","gititle":"车辆购置税申报","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:15:25","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281951","giindentifier":"11532328015177503N-/2023-1024012","giuuid":"D2F5CA4B3FBD43EF8D0D1FCCA6E53F04","gititle":"增值税小规模纳税人申报","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:13:08","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281947","giindentifier":"11532328015177503N-/2023-1024011","giuuid":"39D516F4870B4E4CAA3CA14A7EB80097","gititle":"增值税一般纳税人申报","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:06:46","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281937","giindentifier":"11532328015177503N-/2023-1024010","giuuid":"D295DB30EFB04F3CB8CC54CBD32452B4","gititle":"发票领用","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 16:03:20","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281929","giindentifier":"11532328015177503N-/2023-1024009","giuuid":"A0C7F570B2EA4498A0999DCB125A42CA","gititle":"发票票种核定","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 15:56:39","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281899","giindentifier":"11532328015177503N-/2023-1024008","giuuid":"67D41CB9836F4C4EA174B49A567577E2","gititle":"大学期间参军,学校保留学籍,是否可以按子女教育扣除?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 15:46:41","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281896","giindentifier":"11532328015177503N-/2023-1024007","giuuid":"44124BB8AB8C4A29BC509F67C60F9987","gititle":"个人所得税专项附加扣除中,本科毕业之后,准备考研究生的期间,父母是否可以扣除子女教育?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 15:43:43","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281894","giindentifier":"11532328015177503N-/2023-1024006","giuuid":"FA1BE6A382C947CF8188F3A9E5E2EE04","gititle":"个人所得税专项附加扣除子女教育的扣除在父母之间如何分配?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 15:42:06","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281751","giindentifier":"11532328015177503N-/2023-1024003","giuuid":"531E2085ADE445428CD7CA8037E934A7","gititle":"个人所得税专项附加扣除子女教育的扣除主体是谁?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 09:52:49","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281725","giindentifier":"11532328015177503N-/2023-1024002","giuuid":"F3B5DC4A339C4F38A9F60674295DDEA4","gititle":"2023年10月1日施行的《西南区域税务行政处罚裁量基准》的主要内容及适用范围是?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 09:30:09","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"","giinfoid":"281700","giindentifier":"11532328015177503N-/2023-1024001","giuuid":"C69EC4E77AFD467D95BD96FDEBA0EDE1","gititle":"文化事业建设费征收范围有哪些?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-24 09:11:28","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""},{"gicategorycode":"税务 ","giinfoid":"280925","giindentifier":"11532328015177503N-/2023-1020002","giuuid":"94C27D3D8EE443D8BF3E0AF2D5BB8014","gititle":"由增值税小规模纳税人转登记为增值税一般纳税人的公司,还能享受“六税两费”减免优惠吗?","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"元谋县政府办、","gidate":"2023-10-20 10:13:07","gidocno":"","gisubterm":"","gipubcode":"ymx","summary":""}]