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基本减除费用是什么 -法律知识
释义
法律分析:
基本减除费用,即个税起征点,是最为基础的一项生计扣除,考虑了个人基本生活支出情况,设置定额的扣除标准。
法律依据:
《中华人民共和国个人所得税法》第六条 第二项 非居民个人的工资、薪金所得,以每月收入额减除费用五千元后的余额为应纳税所得额;劳务报酬所得、稿酬所得、特许权使用费所得,以每次收入额为应纳税所得额。
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更新时间:2026/5/10 10:44:01