According to municipal standards, there are three kinds of quotas: 1500 yuan/month, 1 100 yuan/month and 800 yuan/month. Taxpayers are required to have no self-owned housing in the city where they mainly work, and the housing rental fee is deducted according to the standard quota.
The pre-tax deduction standard for rent is as follows:
1, municipalities directly under the central government, provincial capitals, provincial capitals, cities with separate plans and other cities determined by the State Council, and the deduction standard is 1500 yuan per month;
2. In addition to the cities listed above, the deduction standard is10/00 yuan per month for cities with registered population10/00.
3. For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
The process of applying for rent relief is as follows:
1. Prepare the lease contract;
2. Download the official APP or log in to official website;
3. Fill in relevant information;
4. Upload the certification materials;
5. Click Submit and wait for the corresponding department to review.
Rental personal income tax declaration process
1. First, open the personal income tax software on your mobile phone.
2. Enter the home page of personal income tax software, where there are many options. Pay attention to the column of "Fill in the special additional deduction", and then click the option of "house rent" below.
3. After entering, the page will inform the information that needs to be prepared in advance, such as house rental information, work city information, withholding agent information, etc. When you are ready, click the "Ready to Fill in" button to enter the next step.
4. Next, you need to fill in the basic information of house rent. The first is to fill in personal basic information. You need to fill in your mobile phone number, email address and contact address. Then check the information filled in and go to the next step after it is accurate.
5. Fill in the lease information below. You need to fill in your own deduction year, rental house address, rental time start and end, and work city information.
6. Start filling in the following spouse information. According to your own situation, fill in whether you have a spouse. If you have a spouse, you need to fill in the basic information of your spouse.
7. Let's begin to fill in the declaration method. There are two ways to declare, namely, the withholding agent's declaration and the comprehensive income annual self-declaration. According to your actual situation, choose the appropriate declaration method. If you choose to declare through a withholding agent, you need to select the correct withholding agent below.
8. Finally, click the "Submit" button to complete the application.
To sum up, if both husband and wife work in the same city, only one of them can deduct the housing rental fee. Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year. Taxpayers should keep housing lease contracts, agreements and other relevant information for future reference.
Legal basis:
Individual Income Tax Law of the People's Republic of China
second
The following personal income shall be subject to personal income tax:
Income from wages and salaries;
Income from labor remuneration;
Remuneration income;
Royalty income;
Operating income;
Interest, interest and dividend income;
Property rental income;
Income from property transfer;
Unexpected income.
Individual income tax shall be calculated on a consolidated basis in the tax year in which individual residents obtain income from items 1 to 4 of the preceding paragraph;
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.