未满3岁儿童个税扣除-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	未满3岁儿童个税扣除
释义	法律分析：未满三岁的儿童个税是不可以扣除的。享受子女教育的个税专项附加扣除的最低年龄是年满3周岁。法律依据：《个人所得税专项附加扣除暂行办法》第五条　纳税人的子女接受全日制学历教育的相关支出，按照每个子女每月1000元的标准定额扣除。学历教育包括义务教育（小学、初中教育）、高中阶段教育（普通高中、中等职业、技工教育)、高等教育（大学专科、大学本科、硕士研究生、博士研究生教育）。年满3岁至小学入学前处于学前教育阶段的子女，按本条第一款规定执行。
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