个税中的3500是免征额还是起征点？-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	个税中的3500是免征额还是起征点？
释义	个税中的3500是免征额还是起征点？个税中的3500是免征额，不是起征点。免征额是税法规定的扣税对象全部数额中免予征税的数额。当课税对象小于起征点和免征额时，都不予征税；当课税对象大于起征点和免征额时，起征点制度要对课税对象的全部数额征税，免征额制度仅对课税对象超过免征额部分征税。2018年8月31日，修改个人所得税法的决定通过，起征点每月5000元，2018年10月1日起实施最新起征点和税率。这就是关于您问题的相关法律。该内容由杨振军律师和律说律答共创回答
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