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阳阳关注|税收普法系列微短剧《家有税事》第十集

  • 2026-04-06 10:03:43
阳阳关注|税收普法系列微短剧《家有税事》第十集

为进一步提升税收普法趣味性和实用性，国家税务总局贵阳市税务局、国家税务总局开阳县税务局联合策划，选取与老百姓日常生活息息相关的税闻趣事，集体创作了《家有税事》系列税收普法微短剧。

该剧以一家五口人的日常生活为背景，以贵州方言为特色，截取他们在生活中与税事相关的欢乐片段，通过演绎的方式，在令观众身临其境、感同身受的同时，潜移默化的进行税费政策宣传辅导和税收普法。

第10集 个税附加扣除知识点

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涉税小知识

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。

纳税人赡养一位及以上年满60周岁（含）的父母，以及子女均已去世的年满60周岁的祖父母、外祖父母的相关支出，在计算缴纳个人所得税前，独生子女按照每月3000元的标准定额扣除，非独生子女分摊每月3000元的扣除额度（每人分摊的额度不能超过1500元/月）。

来源：

国家税务总局贵阳市税务局

国家税务总局开阳县税务局

编发：

贵阳市税务局纳税服务中心（税收宣传中心）

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  137. /yingpanguazai/ssd/ssd1/www/e.yeyulingfeng.com/vendor/topthink/think-template/src/template/driver/File.php ( 2.41 KB )
  138. /yingpanguazai/ssd/ssd1/www/e.yeyulingfeng.com/vendor/topthink/think-template/src/template/contract/DriverInterface.php ( 0.86 KB )
  139. /yingpanguazai/ssd/ssd1/www/e.yeyulingfeng.com/runtime/temp/b647ba520457123f62bb834f443df17d.php ( 12.00 KB )
  140. /yingpanguazai/ssd/ssd1/www/e.yeyulingfeng.com/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000959s ] mysql:host=127.0.0.1;port=3306;dbname=e_yeyulingfeng;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.001406s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.002238s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.002541s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001434s ]
  6. SELECT * FROM `set` [ RunTime:0.000535s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001548s ]
  8. SELECT * FROM `article` WHERE `id` = 469285 LIMIT 1 [ RunTime:0.014987s ]
  9. UPDATE `article` SET `lasttime` = 1775502612 WHERE `id` = 469285 [ RunTime:0.007230s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000607s ]
  11. SELECT * FROM `article` WHERE `id` < 469285 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001470s ]
  12. SELECT * FROM `article` WHERE `id` > 469285 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.015121s ]
  13. SELECT * FROM `article` WHERE `id` < 469285 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.003197s ]
  14. SELECT * FROM `article` WHERE `id` < 469285 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.057236s ]
  15. SELECT * FROM `article` WHERE `id` < 469285 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.022002s ]
0.312012s