个税如何判断独生子女-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	个税如何判断独生子女
释义	对于独生子女家庭，父母离异后重新组建家庭，在新组建的两个家庭中，如果纳税人对其亲生父母、继父母中的任何一人是唯一法定赡养人，则纳税人可以按照独生子女标准享受每月2000元赡养老人专项附加扣除。除上述情形外，不能按照独生子女享受扣除。法律依据：《个人所得税专项附加扣除暂行办法》第二十二条、第二十三条规定该内容由李君海律师和律说律答共创回答
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