I. Personal income tax deduction for rented houses
According to the "Regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)", the taxpayer's rent expenditure can be regarded as one of the special additional deductions for personal income tax in the absence of self-owned housing. Taxpayers need to provide relevant supporting materials such as lease contracts and rent invoices, and declare and deduct them according to the prescribed standards and procedures. It should be noted that there is a certain upper limit on the amount of rent deduction, and you cannot enjoy the deduction if you exceed it.
Second, the loan deducts personal income tax.
For taxpayers with housing loan expenses, loan interest can also be used as one of the special additional deductions for personal income tax. Taxpayers need to provide housing loan contracts, repayment details and other relevant supporting materials, and declare and deduct in accordance with the prescribed standards and procedures. Unlike rent deduction, there is no upper limit on the amount of loan deduction, which can be declared according to the actual loan interest.
It should be noted that taxpayers need to meet certain conditions when enjoying rent and loan deduction. For example, rental deduction needs to meet the conditions that there is no self-owned house in the main working city, while loan deduction needs to meet the conditions of the first home loan. In addition, taxpayers need to ensure that the certification materials provided are true and effective when declaring the deduction, otherwise they may face punishment from the tax authorities.
To sum up:
When filing personal income tax, the rental and loan can be deducted together, but different conditions need to be met and different supporting materials need to be provided. Taxpayers can choose their own deduction methods according to their own actual conditions, and pay attention to ensuring that the certification materials provided are true and effective. While enjoying the deduction, you also need to abide by the relevant regulations and requirements of the tax authorities.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.
Interim Measures for Special Additional Deduction of Individual Income Tax
Article 14 stipulates:
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.
Article 15 stipulates:
As agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within a tax year.
For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.
Article 17 stipulates:
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.
The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.