{"id":276,"date":"2020-04-11T15:10:14","date_gmt":"2020-04-11T15:10:14","guid":{"rendered":"http:\/\/jsra.schmied.de\/?p=276"},"modified":"2021-03-24T11:18:43","modified_gmt":"2021-03-24T11:18:43","slug":"kann-ein-student-die-kosten-seines-studiums-als-werbungskosten-festsetzen-lassen-geltend-machen","status":"publish","type":"post","link":"https:\/\/schmied.de\/zh\/kann-ein-student-die-kosten-seines-studiums-als-werbungskosten-festsetzen-lassen-geltend-machen\/","title":{"rendered":"\u5b66\u751f\u7684\u5b66\u4e60\u8d39\u7528\u80fd\u5426\u4f5c\u4e3a\u4e0e\u6536\u5165\u6709\u5173\u7684\u8d39\u7528\u8fdb\u884c\u8bc4\u4f30\/\u62a5\u9500\uff1f"},"content":{"rendered":"<p>\u9996\u5148\u662f\u6700\u91cd\u8981\u7684\u4e8b\u60c5\uff1a <\/p>\n\n\n\n<p>\u662f\u7684\uff0c\u521d\u59cb\u6559\u80b2\u6216\u4e2d\u7b49\u6559\u80b2\u7684\u8d39\u7528\u53ef\u4ee5\u7a0e\u524d\u786e\u8ba4\u3002\u521d\u59cb\u6559\u80b2\u8d39\u7528\u53ef\u786e\u8ba4\u4e3a\u7279\u522b\u8d39\u7528\uff08\u4ec5\u5728\u53d1\u751f\u8d39\u7528\u7684\u5f53\u5e74\u4ea7\u751f\u7a0e\u52a1\u5f71\u54cd\uff09\uff0c\u7b2c\u4e8c\u6b21\u6559\u80b2\u8d39\u7528\u53ef\u786e\u8ba4\u4e3a\u4e0e\u6536\u5165\u6709\u5173\u7684\u8d39\u7528\uff08\u5982\u679c\u4e0e\u6536\u5165\u6709\u5173\u7684\u8d39\u7528\u9ad8\u4e8e\u53d1\u751f\u8d39\u7528\u5f53\u5e74\u7684\u6536\u5165\uff0c\u5219\u5bf9\u4ee5\u540e\u5e74\u4efd\u4e5f\u4ea7\u751f\u7a0e\u52a1\u5f71\u54cd--\u635f\u5931\u8bc4\u4f30\uff0c\u4ee5\u540e\u62b5\u6d88\uff09\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e00\u533a\u522b\u4e3b\u8981\u662f\u6839\u636e\u8054\u90a6\u8d22\u653f\u6cd5\u9662\u7684\u4ee5\u4e0b\u88c1\u51b3\u505a\u51fa\u7684 <a href=\"http:\/\/juris.bundesfinanzhof.de\/cgi-bin\/rechtsprechung\/druckvorschau.py?Gericht=bfh&amp;Art=en&amp;nr=30742\">2014 \u5e74 7 \u6708 17 \u65e5\u7684\u51b3\u5b9a\uff08BVerfG \u79fb\u4ea4\uff09\uff0cVI R 2\/12<\/a>,  <a rel=\"noreferrer noopener\" aria-label=\"2014 \u5e74 7 \u6708 17 \u65e5\u7684\u51b3\u5b9a\uff08BVerfG \u79fb\u4ea4\uff09\uff0cVI R 8\/12\uff08\u5728\u65b0\u6807\u7b7e\u4e2d\u6253\u5f00\uff09\" href=\"https:\/\/juris.bundesfinanzhof.de\/cgi-bin\/rechtsprechung\/druckvorschau.py?Gericht=bfh&amp;Art=en&amp;nr=30695\" target=\"_blank\">2014 \u5e74 7 \u6708 17 \u65e5\u7684\u51b3\u5b9a\uff08BVerfG \u79fb\u4ea4\uff09\uff0cVI R 8\/12<\/a> \u548c  <a rel=\"noreferrer noopener\" aria-label=\"2014 \u5e74 7 \u6708 17 \u65e5\u7684\u51b3\u5b9a\uff08BVerfG \u79fb\u4ea4\uff09\uff0cVI R 2\/12\uff08\u5728\u65b0\u6807\u7b7e\u4e2d\u6253\u5f00\uff09\" href=\"http:\/\/juris.bundesfinanzhof.de\/cgi-bin\/rechtsprechung\/druckvorschau.py?Gericht=bfh&amp;Art=en&amp;nr=30742\" target=\"_blank\">2014 \u5e74 7 \u6708 17 \u65e5\u7684\u51b3\u5b9a\uff08BVerfG \u79fb\u4ea4\uff09\uff0cVI R 38\/12<\/a> \u8054\u90a6\u5baa\u6cd5\u6cd5\u9662\u7684\u88c1\u51b3\u4e88\u4ee5\u786e\u8ba4  <a href=\"https:\/\/www.bundesverfassungsgericht.de\/SharedDocs\/Pressemitteilungen\/DE\/2020\/bvg20-002.html;jsessionid=FB77E065DF8596A8EB204D947A79F193.2_cid394\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u7b2c 20192 BvL 22\/14\u30012 BvL 27\/14\u30012 BvL 26\/14\u30012 BvL 25\/14\u30012 BvL 24\/14\u30012 BvL 23\/1 \u53f7\u51b3\u5b9a\uff08\u5728\u65b0\u6807\u7b7e\u4e2d\u6253\u5f00\uff09\">2019 \u5e74 11 \u6708 19 \u65e5\u51b3\u8bae<br>2 BvL 22\/14\u30012 BvL 27\/14\u30012 BvL 26\/14\u30012 BvL 25\/14\u30012<\/a><a href=\"https:\/\/www.bundesverfassungsgericht.de\/SharedDocs\/Pressemitteilungen\/DE\/2020\/bvg20-002.html;jsessionid=FB77E065DF8596A8EB204D947A79F193.2_cid394\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" BvL 24\/14\u30012 BvL 23\/14\uff08\u5728\u65b0\u6807\u7b7e\u9875\u6253\u5f00\uff09\"> BvL 24\/14\uff0c2 BvL 23\/14\u3002 <\/a>\u636e\u6b64\uff0c\u5fc5\u987b\u533a\u5206\u662f\u521d\u59cb\u57f9\u8bad\u8fd8\u662f\u4e8c\u6b21\u57f9\u8bad\u3002\u81ea 2015 \u5e74\u8d77\uff0c\u5bf9\u8fd9\u79cd\u60c5\u51b5\u8fdb\u884c\u4e86\u89c4\u8303 <a href=\"http:\/\/www.gesetze-im-internet.de\/estg\/__9.html\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u00a7 \u7b2c 9 \u8282 VI \u5fc3\u7535\u56fe\uff08\u5728\u65b0\u6807\u7b7e\u4e2d\u6253\u5f00\uff09\">\u00a7 \u7b2c 9 \u8282 VI \u5fc3\u7535\u56fe<\/a>.\u6839\u636e\u8fd9\u4e00\u89c4\u5b9a\uff0c\u521d\u59cb\u57f9\u8bad\u5728\u6301\u7eed\u81f3\u5c11 12 \u4e2a\u6708\u5e76\u83b7\u5f97\u8d44\u683c\u8bc1\u4e66\u540e\u5373\u544a\u7ed3\u675f\u3002\u5982\u679c\u51fa\u73b0\u4ee5\u4e0b\u60c5\u51b5\uff0c\u5219\u4e0d\u80fd\u8ba4\u4e3a\u4e8c\u6b21\u57f9\u8bad\u7ed3\u675f <\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5728\u4e2d\u65ad 12 \u4e2a\u6708\u4ee5\u4e0a\u540e\u6062\u590d\uff08\u7b2c\u4e00\uff09\u5b66\u4f4d\u8bfe\u7a0b\uff0c\u6216<\/li><li>\u5728\u8d85\u8fc7 12 \u4e2a\u6708\u540e\u653e\u5f03\uff08\u7b2c\u4e00\u4e2a\uff09\u5b66\u4f4d\u8bfe\u7a0b\uff0c\u5e76\u5f00\u59cb\u53e6\u4e00\u4e2a\u5b66\u4f4d\u8bfe\u7a0b\u3002 <\/li><\/ul>\n\n\n\n<p>\u4e0d\u8fc7\uff0c\u5982\u679c\u57f9\u8bad\u662f\u5728\u516c\u53f8\u8fdb\u884c\uff08\u5373\u540c\u65f6\u652f\u4ed8\u85aa\u916c\uff09\uff0c\u4f8b\u5982\u5728\u53cc\u8f68\u5236\u5b66\u4e60\u8ba1\u5212\u7684\u60c5\u51b5\u4e0b\uff0c\u5219\u4e0d\u4f1a\u6709\u4efb\u4f55\u4e0d\u5229\u5f71\u54cd\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>\u9996\u5148\uff1a\u662f\u7684\uff0c\u7b2c\u4e00\u6b21\u6216\u7b2c\u4e8c\u6b21\u6559\u80b2\u7684\u8d39\u7528\u53ef\u4ee5\u5728\u7eb3\u7a0e\u65f6\u786e\u8ba4\u3002\u9996\u6b21\u6559\u80b2\u7684\u8d39\u7528\u53ef\u786e\u8ba4\u4e3a\u7279\u522b\u8d39\u7528\uff08\u4ec5\u5728\u53d1\u751f\u8d39\u7528\u7684\u5f53\u5e74\u4ea7\u751f\u7a0e\u52a1\u5f71\u54cd\uff09\uff0c\u7b2c\u4e8c\u6b21\u6559\u80b2\u7684\u8d39\u7528\u53ef\u786e\u8ba4\u4e3a\u4e0e\u6536\u5165\u6709\u5173\u7684\u8d39\u7528\uff08\u5982\u679c\u4e0e\u6536\u5165\u6709\u5173\u7684\u8d39\u7528\u9ad8\u4e8e\u53d1\u751f\u8d39\u7528\u5f53\u5e74\u7684\u6536\u5165\uff0c\u5219\u5bf9\u4ee5\u540e\u5e74\u4efd\u4e5f\u4ea7\u751f\u7a0e\u52a1\u5f71\u54cd\uff09\u3002 <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/schmied.de\/zh\/kann-ein-student-die-kosten-seines-studiums-als-werbungskosten-festsetzen-lassen-geltend-machen\/\" class=\"more-link\">\u7ee7\u7eed\u9605\u8bfb<span class=\"screen-reader-text\">\"\u5b66\u751f\u7684\u5b66\u4e60\u8d39\u7528\u80fd\u5426\u4f5c\u4e3a\u4e0e\u6536\u5165\u6709\u5173\u7684\u8d39\u7528\u8fdb\u884c\u8bc4\u4f30\/\u62a5\u9500\uff1f<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[21,19,20],"class_list":["post-276","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-kosten-fuer-das-studium","tag-student","tag-werbungskosten"],"_links":{"self":[{"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/posts\/276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/comments?post=276"}],"version-history":[{"count":3,"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/posts\/276\/revisions"}],"predecessor-version":[{"id":280,"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/posts\/276\/revisions\/280"}],"wp:attachment":[{"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/media?parent=276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/categories?post=276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schmied.de\/zh\/wp-json\/wp\/v2\/tags?post=276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}