If the work unit rents a house without a house, it can declare the special additional deduction of housing rent according to the conditions and enjoy the corresponding amount deduction;
However, if you have a house at work, in order to enjoy a higher deduction, it is a false declaration. If found, it will not only refund the tax, but also be punished accordingly.
Legal basis: Article 15 of the Individual Income Tax Law of People's Republic of China (PRC), the public security, people's bank, financial supervision and management and other relevant departments shall assist the tax authorities to confirm the taxpayer's identity and financial account information. Education, health, medical security, civil affairs, human resources and social security, housing and urban construction, public security, the People's Bank of China, financial supervision and management and other relevant departments shall provide the tax authorities with special additional deduction information such as taxpayer's children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly. If an individual transfers real estate, the tax authorities shall verify the personal income tax payable according to the relevant information such as real estate registration. When handling the transfer registration, the registration institution shall check the personal income tax payment vouchers related to the transfer of real estate. Where an individual transfers his equity for registration of change, the market entity registration authority shall examine the personal income tax payment voucher related to the equity transaction. The relevant departments shall, in accordance with the law, incorporate the compliance of taxpayers and withholding agents into the credit information system and implement joint incentives or punishments.