Legal analysis: According to the regulations, the specific amount of special additional deduction for housing rent depends on the city where the taxpayer is located: 1; if it is in a municipality directly under the central government, a provincial capital city, a city with separate plans and other cities determined by the State Council, it can apply for the deduction of 1500 yuan every month; 2. If it is in a city other than the first item, the population exceeds1million. You can apply for a deduction of 1 100 yuan every month. 3. If you are in a city other than the first item and the population does not exceed 1000000 (inclusive), you can apply for a deduction of 800 yuan every month. 1, municipalities directly under the central government, cities with provincial capitals (capitals), cities with separate plans and other cities determined by the State Council, the deduction standard is 1500 yuan per month. 2. Except for the cities listed in the first item, the deduction standard is11000 for cities with registered population in municipal districts exceeding1000. After the reform of personal income tax, the policy of special additional tax deduction has been added, which is one of the supporting measures to implement the newly revised personal income tax law, and renting a house to deduct personal income tax is one of them. In addition to renting a house, the special additional deduction also includes children's education, continuing education, serious illness medical care, housing loan interest and support for the elderly. Different special deduction items have different deduction standards.

Legal basis: Individual Income Tax Law of the People's Republic of China.

Fifteenth public security, the people's Bank, financial supervision and management departments should assist the tax authorities to confirm the identity of taxpayers 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 the registration institution handles the transfer registration, it shall check the tax payment voucher of personal income tax related to the transfer of real estate. Where an individual transfers equity to register for change, the market entity registration authority shall examine the tax payment voucher of individual income tax related to the equity transaction.

Relevant departments shall incorporate taxpayers and withholding agents' compliance with this law into the credit information system according to law, and implement joint incentives or punishments.

Article 14 The tax withheld or withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.

Where a taxpayer settles the tax refund or the withholding agent settles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on the administration of the state treasury.