【經濟日報/稅務問答】
蘆洲李小姐來電詢問:支付坐月子中心之費用可否列報綜合所得稅之醫藥及生育費扣除額?
北區國稅局三重稽徵所答覆:除依法立案之公立或與全民健保有特約關係之護理之家機構及居家護理機構出具屬「醫療行為」之收據及醫師診斷證明書外,不得申報醫藥及生育費扣除額。因坐月子期間費用,非屬「醫療行為」費用,故不得認列醫藥及生育費扣除額。另該所特別提醒納稅義務人,列報醫藥及生育費除須符合前揭所得稅法規定外,尚須檢附填具就診人姓名的單據正本,單據已交服務機關申請補助者,須檢附經服務機關證明的該項收據影本,但已受有保險給付部分不得扣除。
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