"Major working cities" refer to all administrative regions of municipalities directly under the central government, cities with separate plans, sub-provincial cities and prefecture-level cities (autonomous regions, continents and leagues) where taxpayers are employed; If the taxpayer has no employment unit, it is the city where the tax authorities accept the final settlement of its comprehensive income.

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.62 (2018): "1. Taxpayers who need to make final settlement of comprehensive income, if they are not employed, shall file tax returns with the competent tax authorities at their domicile or habitual residence. "

Therefore, for taxpayers who are not working or employed, the applicable special additional deduction standard for housing rent can choose the higher of domicile or habitual residence. The document requires no housing in the main working city, not renting a house in the main working city.

2. The taxpayer is the lessee who signed the house lease contract;

3. The taxpayer's spouse does not own a house in the taxpayer's main working city;

4. Taxpayers and their spouses did not choose to enjoy the special additional deduction of housing loan interest.

The above four conditions must be met at the same time, and none of them is indispensable.

Extended data:

Deductive example

Xiaoyu works in the provincial capital city and has never bought a house or rented a house. Her monthly salary is 8,000 yuan, and she can enjoy the special additional deduction policy for housing rent in the new regulations. Then her monthly tax payable is:

5 000+ 1500=6500 (yuan);

8 000-6500= 1500 (yuan).

Different rental policies have different deduction standards:

1, 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 1.8 million yuan per year (1.5 million yuan per month);

2. In other cities and municipal districts, if the registered population exceeds 6,543.8+0,000, the deduction standard is 654.38+03 200 yuan per year (654.38+0.654.38+0,000 yuan per month); In other cities and municipal districts, if the registered population does not exceed 6.5438+0 million (inclusive), the deduction standard is 9 600 yuan per year (800 yuan per month).

Note: 5000 yuan is the monthly threshold.

References:

Baidu Encyclopedia-Special Additional Deduction of Housing Rent