In the special additional tax deduction, mortgage interest and rent are two deductible items. However, we can't directly compare which one is deducted more, because it depends on the actual situation of the individual.
Mortgage interest deduction:
According to Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, if taxpayers and their spouses use personal housing loans from commercial banks or housing accumulation funds to buy houses 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 1000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
Rent deduction:
According to Article 15 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the 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: municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, and the deduction standard is 1500 yuan per month; In addition to the cities listed in the first item, the deduction standard is 1100 yuan per month for cities with registered population110,000 or more; 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.
To sum up: the deduction of mortgage interest and rent is related to personal situation and city of residence. Mortgage interest deduction is fixed at 1000 yuan per month, and rent deduction varies according to the size of the city and the number of registered population. Therefore, it is impossible to directly compare which deduction is more, and we should choose and declare according to the actual situation of the individual.
Legal basis:
Article 14 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China: If taxpayers and their spouses use personal housing loans or housing accumulation funds from commercial banks to buy houses 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 occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
Article 15 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China: The rental expenses incurred by taxpayers who do not own houses in major working cities can be deducted according to the following standards: municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, and the deduction standard is 1500 yuan per month; In addition to the cities listed in the first item, the deduction standard is 1100 yuan per month for cities with registered population110,000 or more; 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.