Employees whose housing is not up to standard refer to employees whose housing is rented or purchased by both husband and wife with state subsidies, and whose housing is bought through various compensations (except for affordable housing purchased by individuals in full) that are not up to standard after approval. The prescribed standards mentioned in this notice refer to the housing area standards for employees, in which the housing of civil servants and ground workers of administrative organs shall be implemented according to the regulations.
The housing subsidy standard for administrative organs: 60 square meters below the department level, 70 square meters for clerks and clerks with 25 years or more working experience, 80 square meters for deputy department level and deputy department level with 25 years or more working experience, 90 square meters for director level, deputy bureau level 105 square meters, and official bureau level10. Housing subsidy standard for administrative workers: 60 square meters for junior and intermediate workers and ordinary workers with less than 25 years of service, 70 square meters for senior workers and technicians and ordinary workers with more than 25 years of service, and 80 square meters for senior technicians.
Housing subsidy standard for staff and workers in public institutions: It is determined by each unit in combination with the actual situation. Housing subsidies appropriated by the financial department and employees of financial institutions shall be implemented according to unified standards. Institutions with full subsidies shall be appropriated by the financial department at the same level, and some subsidized institutions shall be appropriated by the financial department at the same level in proportion.
Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax
Twentieth taxpayers and their spouses can not enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.
Article 25 When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall promptly submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the submitted information. Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner. The information related to the special additional deduction mentioned in the preceding paragraph includes the taxpayer's personal identity information such as himself, spouse, children and dependents, and other information related to the special additional deduction as stipulated by the competent tax authorities of the State Council. These Measures stipulate that the relevant materials that taxpayers need to keep for future reference shall be kept for five years.