1. The part where the rental expenditure does not exceed 12% of the rental income can be deducted in full when filing personal income tax;
2. If the rental expenditure exceeds 12% of the rental income, the excess can be deducted according to the standard of 60,000 yuan per year. That is to say, the rent expenditure of 6.5438+0.2 million yuan can be deducted at most every year.
Individual income tax declaration conditions:
1. Taxpayer status: Individual income tax is applicable to individuals with People's Republic of China (PRC) resident status, including China citizens, foreigners and stateless persons;
2. Taxpayers' income types: Individual income tax laws stipulate various types of taxpayers' income, including wages and salaries, individual industrial and commercial households, labor remuneration, royalties, property leasing, interest and dividends. Taxpayers need to make corresponding declarations according to their income types;
3. Taxpayer's income: Individual income tax laws stipulate tax exemption, threshold and excessive progressive tax rate for various income types, and taxpayers need to make corresponding declarations according to their own income;
4. Tax payment period: According to the individual income tax law, the tax payment period of individual income tax is generally from March/kloc-0 to June 30 every year, and can be adjusted according to different situations. Taxpayers need to complete the declaration within the specified time, otherwise they may face consequences such as late payment fees.
To sum up, the individual income tax declaration for off-site construction needs to be carried out in accordance with the prescribed time and process. Please refer to the relevant regulations of local taxation bureau or consult professional tax personnel for the specific operation process.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.