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个税抵扣中途老人去世怎么办?
释义
法律分析:
如果年满60岁以上的老人年中去世,个税赡养老人的专项附加扣除的停止时间是老人去世的当年年末。 因此,2019年度赡养老人专项附加扣除无需修改。
法律依据:
《国家税务总局关于发布〈个人所得税专项附加扣除操作办法(试行)〉的公告》 第三条 纳税人享受赡养老人的专项附加扣除起止时间“为被赡养人年满60周岁的当月至赡养义务终止的年末”。
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contract for dormant partnership
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contract for entrustment of research and manufacturing
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更新时间:2025/12/29 8:41:52