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扣除期限最长不得超过多长时间
释义
律师分析:
纳税人的住房贷款利息扣除期限最长不能超过二百四十个月,二百四十个月后不能享受附加扣除。纳税人享受符合规定的学历继续教育专项附加扣除的计算时间,在中国境内接受学历当月至学历继续教育结束的当月。
【法律依据】:
《中华人民共和国税收征收管理法》 第四条 法律、行政法规规定负有纳税义务的单位和个人为纳税人。法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款
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更新时间:2025/4/26 9:09:57