I. Special additional deduction for renting a house

According to the individual income tax law and its implementing regulations, the housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to certain standards. Specifically, the conditions that need to be met include: there is no self-owned housing in the main working city; The lease contract has been signed and the corresponding rent has been paid; The rental place is the same as the work place. Eligible taxpayers can declare special additional deductions for renting houses in accordance with the prescribed standards at the time of annual final settlement.

The second is the special additional deduction for loans.

For loans, it mainly refers to the special additional deduction of housing loan interest. According to the provisions of the tax law, if taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred from the first housing loan will be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period will not exceed 240 months. It should be noted that this refers to the first home loan, and the loan must be used to buy a house and cannot be used for other purposes.

Three, the two can not be combined to declare.

Although both rent and loan can be declared as special additional deductions, they are all independent deductions and cannot be declared together. In other words, taxpayers need to declare according to their own regulations and standards, and cannot declare after adding up the deduction of rent and loan.

To sum up:

Under certain conditions, renting a house and a loan can be declared separately for the special additional deduction of personal income tax, but not together. Taxpayers need to declare separately according to their actual situation and the provisions of the tax law in order to enjoy the corresponding preferential tax policies.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 6 provides that:

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

individual income tax law of the people's republic of china rules for its implementation

Article 14 stipulates:

The special additional deduction mentioned in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law includes expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the NPC Standing Committee for the record.

Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2065 438+08]4 1No.)

There are specific deduction standards, conditions and requirements for the special additional deduction of housing rent and housing loan interest. Taxpayers can judge whether they meet the deduction conditions according to the specific provisions of the Notice, and declare in accordance with the provisions.