【问答】税费政策热点问答（第十八期）
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1.（单选）自2023年起纳税人照护3岁以下婴幼儿子女的相关支出，按照每个婴幼儿每月元的标准定额扣除。
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2.（单选）自2023年起纳税人的子女教育专项附加扣除，按照每个子女每月元的标准定额扣除。
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3.（单选）自2023年起赡养老人专项附加扣除标准，由每月2000元提高到元。
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4.（多选）非独生子女享受赡养老人专项附加扣除的分摊方式有 。
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5.（判断）国务院发布《关于提高个人所得税有关专项附加扣除标准的通知》(国发〔2023〕13号）后，纳税人已经填报享受3岁以下婴幼儿照护专项附加扣除的，需要重新报送相关信息。
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6.（判断）已经按照原标准填报享受2023年度3岁以下婴幼儿照护、子女教育、赡养老人专项附加扣除的纳税人，此前多缴的税款只能在办理2023年度综合所得汇算清缴时退回。
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微信号｜衡水税务
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