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个人所得税父母赡养费如何扣
释义
按照最新的个人所得税扣除办法,子女赡养60岁以上父母的,(一)纳税人为独生子女的,按照每月元的标准定额扣除;(二)纳税人为非独生子女的,由其与兄弟姐妹分摊每月元的扣除额度,每人分摊的额度不能超过每月1000元。可以由赡养人均摊或者约定分摊,也可以由被赡养人指定分摊。约定或者指定分摊的须签订书面分摊协议,指定分摊优先于约定分摊。具体分摊方式和额度在一个纳税年度内不能变更。
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更新时间:2026/4/4 14:51:41