1, legal fee deduction standard; If the rental income is less than 4,000 yuan, 800 yuan will be deducted, and if it exceeds 4,000 yuan, 20% of the rental income will be deducted;
2, according to the relevant provisions of the actual payment of various taxes and fees can be deducted;
3. During the lease period, the lessor's house maintenance expenses can be deducted according to the facts based on the bills recognized by the tax authorities, and the higher maintenance expenses can be deducted by stages, but the maximum monthly expenses shall not exceed 800 yuan.
In housing transactions, whether it is buying, selling, inheriting, giving or leasing, it is all leasing, and a certain fee needs to be paid.
First, how to deduct a tax on housing rent?
The tax deduction standard for housing rent is as follows: for cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month; For cities with registered population 1 10,000 or more in municipal districts, the deduction standard is 1 1 10,000 yuan per month; For cities determined by the State Council, the deduction standard is 1500 yuan per month.
Seventeenth notice on printing and distributing the Interim Measures for Special Additional Deduction of Individual Income Tax
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:
(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;
(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
Second, is the rent deducted for renting in advance?
Rent should not be deducted for renting in advance, but the lessee's behavior is a breach of contract and should bear the responsibility for breach of contract.
If both parties agree on liquidated damages in the contract, they shall compensate the liquidated damages as agreed. If the agreed liquidated damages are lower than the losses caused, the people's court or arbitration institution may increase the liquidated damages at the request of the parties; If the agreed liquidated damages are excessively higher than the losses caused, the people's court or arbitration institution may appropriately reduce them at the request of the parties. If the two parties have not agreed on liquidated damages, they may be liable for breach of contract according to the actual losses caused.
Article 585 of the Civil Code
The parties may agree that when one party breaches the contract, it shall pay a certain amount of liquidated damages to the other party according to the situation of breach of contract, and may also agree on the calculation method of the amount of compensation for breach of contract.
If the agreed liquidated damages are lower than the losses caused, the people's court or arbitration institution may increase the liquidated damages at the request of the parties; If the agreed liquidated damages are excessively higher than the losses caused, the people's court or arbitration institution may appropriately reduce them at the request of the parties.
If the parties concerned pay liquidated damages for delayed performance, the breaching party shall also perform the debt after paying the liquidated damages.
Third, how to stipulate the deposit in the lease contract.
The rental deposit shall be agreed upon by the lessor and the lessee through consultation. At present, renting a house usually costs one month's rent.
According to the practice of the housing leasing industry, the significance of the lessor's request for the lessee to pay the lease contract deposit lies in:
(1) Ensure that the lessee keeps the leased property properly during the lease period. For example, during the lease period, if the lessee fails to use the house correctly, the house will be damaged (such as fire, unauthorized decoration of the house, etc.). ), thus causing losses to the lessor, the lessor can get some compensation through the deposit of the lease contract in time.
(two) to ensure that the lessee performs its contractual obligations in a timely manner. For example, to urge the lessee to pay the utilities and rent on time, and not to terminate the lease contract at will, resulting in the loss of the lessor's waiting period.
In this sense, the lease contract deposit has the dual functions of performance bond and liquidated damages.
Article 704 of the Civil Code
The contents of the lease contract generally include terms such as name, quantity, purpose, lease term, rent and its payment term and method, lease maintenance, etc.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.