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同一学历继续教育扣除期限不能超过
释义
法律分析:根据相关规定,同一学历继续教育的扣除期限不能超过48个月。
法律依据:《个人所得税专项附加扣除暂行办法 》第八条 纳税人在中国境内接受学历(学位)继续教育的支出,在学历(学位)教育期间按照每月400元定额扣除。同一学历(学位)继续教育的扣除期限不能超过48个月。纳税人接受技能人员职业资格继续教育、专业技术人员职业资格继续教育的支出,在取得相关证书的当年,按照3600元定额扣除。
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place where an exposed criminal case has occurred
place where a thing is situated
place where a tort is committed
place where delivery of goods is taken
place where payment is to be made
place where products are delivered
place where products are dispatched
place where property targeted for execution is situated
place where the agent's business office is situated
place where the aircraft first landed
place where the arrest of ship is made
place where the business office of the principal is situated
place where the detainable property is situated
place where the goods are delivered
place where the goods are taken over
place where the lender's business office is situated
place where the main part of legacy is situated
place where the means of communication was registered
place where the people's court of original trial is situated
place where the port is situated
place where the principal business office is situated
place where the principal estate of the deceased is situated
place where the result of a tort took place
place where the ship at collision first arrived
place where the subject matter of an action is situated
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更新时间:2026/4/11 18:33:52