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问题
个人所得税调整内容有哪些
释义
法律分析:
2018年个人所得税调整内容有:
1、个税起征点由3500元每月调整为5000元每月;
2、工资薪金、劳务报酬、稿酬和特许权使用费等四项劳动性所得首次实行综合征税;
3、首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除;
4、个税的部分税率级距进一步优化调整,扩大3%、10%、20%三档低税率的级距,缩小25%税率的级距,30%、35%、45%三档较高税率级距不变。
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更新时间:2025/4/30 19:57:38