Legal subjectivity:

Special additional deductions for rent are deducted in the form of fixed deductions. If there is a withholding agent, the tax will be withheld by the withholding agent on a monthly or per-time basis; housing rental expenses will be deducted at a fixed amount by the lessee who signed the rental housing contract. The law is objective:

"Interim Measures for Special Additional Deductions for Personal Income Tax"

Article 14

The taxpayer himself or his spouse, alone or together, uses commercial If a personal housing loan from a bank or housing provident fund is used to purchase a house in China for himself or his spouse, the interest expense on the first housing loan shall be deducted at a standard fixed amount of 1,000 yuan per month in the year in which the loan interest is actually incurred. The maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a one-time deduction for interest on their first home loan. The term “first-home loan” as mentioned in these Measures refers to a home loan that enjoys the first-home loan interest rate for purchasing a home.