1, special deduction for house rent
(1) for municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the state, the deduction standard is 1500 yuan per month;
(2) In addition to the cities listed above, the deduction standard for Chengqiao Fishing and Fishing City with a registered population of10 million or more is10/00 yuan per month; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
2. Special deduction of housing loan interest
Regardless of the city or region, it is deducted according to the standard quota of 1 ,000 yuan per month, and the maximum deduction period is no more than 240 months.
Comparing the rent with the mortgage deduction standard, we can get the following results:
In 1, Beijing, Shanghai, Guangzhou, Tianjin, Chongqing, Chengdu, Hangzhou, Nanjing, Wuhan, Changsha, Xi 'an and other cities, the rent deduction amount is 1500 yuan, which is greater than the mortgage deduction amount 1000 yuan, so it is more cost-effective to deduct the special rent tax.
2. Take Hunan Province as an example, the resident population of each city and state in the province has exceeded 1 10,000, so the rent deduction in Hunan Province is 1 100 yuan, which is greater than the mortgage deduction 1000 yuan, so it is more cost-effective to deduct the rent in Hunan Province.
3. Taking Hebei Province as an example, only Dingzhou City and xinji city City in the province have a population of less than 6,543.8+million, so the rent deduction in Dingzhou City and xinji city City is 800 yuan, which is less than the mortgage deduction of 6,543.8+million yuan, so it is more cost-effective to deduct the mortgage in Dingzhou City and xinji city City of Hebei Province.
In a word, there are three standards for special deduction of rent: 1500 yuan, 1 100 yuan, 800 yuan. Therefore, it is uncertain which cost-effective rent and mortgage are deducted from the special tax, and it should be judged according to the urban area and the population of the municipal area.
Warm reminder, the number of registered population in the municipal area is subject to the data published by the National Bureau of Statistics.
Two, a special tax deduction of rent and mortgage loans.
1, special deduction for house rent
Taxpayers don't have their own houses in major cities, but they have incurred rent expenses for demolished houses.
Note that 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, and it is not possible to fill in the special housing rent plus deduction.
2. Special deduction of housing loan interest
Taxpayers or their spouses purchase the interest expenses of the first housing loan of Minsheng alone or jointly, including commercial housing loans and housing provident fund loans.