专项扣除三险一金-保险法律援助-法律咨询免费平台-国际律师联盟

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问题	专项扣除三险一金
释义	法律分析：专项扣除，是对现行规定允许扣除的“三险一金”（即居民个人按照国家规定的范围和标准缴纳的基本养老保险、基本医疗保险、失业保险和住房公积金）进行归纳后的一个概念。法定扣除内容没有变化，只是新增一个“专项扣除”的概念而已。法律依据：《中华人民共和国个人所得税法》第六条专项扣除，包括居民个人按照国家规定的范围和标准缴纳的基本养老保险、基本医疗保险、失业保险等社会保险费和住房公积金等。
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