个人所得税贷款最高不超过几年-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	个人所得税贷款最高不超过几年
释义	个人所得税专项附加扣除中住房贷款利息扣除期限最长不得超过240个月。【本文关联的相关法律依据】《个人所得税专项附加扣除暂行办法》第十四条规定，纳税人本人或者配偶单独或者共同使用商业银行或者住房公积金个人住房贷款为本人或者其配偶购买中国境内住房，发生的首套住房贷款利息支出，在实际发生贷款利息的年度，按照每月1000元的标准定额扣除，扣除期限最长不超过240个月。纳税人只能享受一次首套住房贷款的利息扣除。本办法所称首套住房贷款是指购买住房享受首套住房贷款利率的住房贷款。
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