First, the individual income tax stipulates that there are several special additional deduction standards for taxpayers' housing rent. Personal income tax stipulates that taxpayers have three special additional deduction standards for housing rent. For municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council, 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.
According to the provisions of Article 17 of the Interim Measures for Special Additional Deduction of Personal Income Tax, the 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.
Second, how to declare the special additional deduction of personal income tax The way to declare the special additional deduction of personal income tax can be declared by the taxpayer himself through the personal income tax APP, the online tax bureau, the postal application, and the tax service hall. You can also inform the withholding agent (employed unit or individual), the entrusted tax-related professional service institution or other units and individuals to declare on your behalf.
Three. What does the special additional deduction of personal income tax mean? The special additional deduction of personal income tax refers to the six expenses stipulated in the personal income tax law, such as children's education, continuing education, serious illness medical care, housing loan interest, housing rent and support for the elderly, which can be deducted before tax according to the prescribed standards.
Article 2 of the Interim Measures for Special Additional Deduction of Personal Income Tax stipulates that the special additional deduction of personal income tax as mentioned in these Measures refers to six special additional deductions for children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly as stipulated in the personal income tax law.