Paying individual tax on house lease can be deducted, and there are certain procedures for deduction. 1. How to deduct the rent tax? The individual tax deduction of housing rent is a special tax deduction policy set up mainly to reduce the economic burden of employees' rental expenses. This policy is aimed at taxpayers who don't own their own houses in their working cities and need to rent houses. According to the different cities where taxpayers work, they can enjoy a fixed deduction of 800, 1 100 and 1500 monthly rental expenses. If the taxpayer is married and both husband and wife work in the same big city, then they can only choose to deduct from one side. If both husband and wife work in different big cities, then both can declare tax deduction. To declare special additional deduction, taxpayers need to fill in the Information Form for Declaration of Special Additional Deduction of Individual Income Tax. The most common way to declare is to declare through the "Personal Income Tax" app developed by State Taxation Administration of The People's Republic of China, download the "Personal Income Tax" app, and then register and log in. On the homepage of personal income tax app, you can see six options for special additional deduction, click "house rent" and then enter the information filling page. Fill in the form according to the page prompts, then choose the declaration method and submit it. To declare the special additional deduction of housing rent, taxpayers need to keep relevant information such as housing lease contracts and agreements. Second, does the tax deduction necessarily mean collecting rent tax? First of all, if strictly speaking, according to the laws of our country, it is legal for individuals to rent houses to obtain income, which has nothing to do with tax deduction. But from a practical point of view, over the years, apart from the need to withdraw the provident fund and other reasons to pay taxes and invoices, individuals rarely pay taxes on renting houses. So everyone has no habit of renting a house and paying taxes. In fact, the tax authorities have never "seized" the tax issue of personal rental housing. Generally, they don't check taxes unless they voluntarily declare and pay taxes. Of course, this is also the reason why it is difficult to verify and collect personal rental. This tax deduction policy is also based on the principle of "fully trusting individuals", and individuals declare information. Therefore, from the original intention, the tax authorities did not take this opportunity to grasp the rental housing information for the purpose of paying taxes on rental housing. However, everyone will still be worried, because the information that needs to be filled in for tax deduction includes the landlord's name, ID number, location and address of the house, etc. These are all valid information about house leasing. What if the tax department comes up with these materials to "turn over the old accounts" and asks for tax payment in the future? After all, tax evasion is no joke. 3. What are the ways to declare individual tax for house lease? 1. Download the "Personal Income Tax" APP first, register, and log in to the individual tax APP after registration. The home page of the tax APP has "house rent", click to enter. A prompt box pops up to tell you to prepare the rental information before filing, including the rental contract number, location, work city information and withholding agent information. When you are ready, click Enter to fill in the report. 2. Next, a prompt box pops up. If you have already filled in the deduction declaration of housing loan, don't fill in the deduction declaration of renting house, because only one of these two items can be declared. Next, fill in the house rent information, you can modify your email address and contact information, and then click "Next" if there is no problem. 3. I started to fill in the rental information, including the starting and ending time of the lease contract, the contract number, the location of the house and other information. Click "Next" after completing the form. Choose spouse information and fill it in truthfully. Finally, the choice of declaration method can be made by the withholding agent or according to the annual income. Click Submit to complete the rental tax deduction declaration.

Legal objectivity:

Interim Measures for Special Additional Deduction of Individual Income Tax

Article 14

If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.