It is more cost-effective to choose rent deduction. Because the housing rent deduction standard in these cities is higher than the housing loan interest, and the loan standard is the same. From the deduction amount analysis, only the housing rent deduction can choose monthly deduction 1500 yuan or monthly deduction 1 100 yuan, so it is more cost-effective to choose housing rent reduction. The special additional deduction for housing loan must be the first suite. According to the regulations, the special additional deduction for housing loans must be the first set of housing, and taxpayers can only enjoy the first set of housing loan interest deduction. In practice, it can be grasped according to the taxpayer's loan to buy the first house, that is, the interest expense of the taxpayer's first loan to buy a house can be deducted.