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外籍人士稅務專欄 English
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Source: Taipei National Tax Administration, Ministry of Finance Last Update: April 16, 2008
18) 綜合所得稅申報教育學費特別扣除之規定如何? English

納稅義務人申報扶養之子女就讀於經教育部認可之國內、國外大專以上院校之子女教育學費,每一申報戶每年最多得扣除25,000元。但就讀空中大學、空中專校及就讀五專前三年及已接受政府補助或領有獎學金者除外。
納稅義務人於列報教育學費特別扣除額時,應檢附繳費收據影本或證明文件,以憑核認。
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