According to the provisions of China's tax law, housing rent can be regarded as one of the personal income tax relief items. However, this assistance policy only applies to renting a house, not to living in parents' homes.
According to the individual income tax law, the reduction of housing rent means that the rent paid by the lessee to the landlord can be deducted when calculating the individual income tax. However, this relief policy only applies to the case of lease contract, that is, the tenant signs a formal lease contract with the landlord and pays the rent according to the contract.
In the case of living in parents' home, because there is no rental contract, you can't enjoy the tax reduction of housing rent. The personal income tax law does not explicitly stipulate that the living expenses of living in parents' homes can be deducted from personal income tax.
However, it should be noted that if you live in your parents' house in the form of renting a house, and sign a formal lease contract with your parents and pay the rent according to the contract, then you can enjoy the tax exemption of housing rent.
In short, living in parents' home can't deduct personal income tax. If you have other questions about personal income tax, I suggest you consult a professional tax consultant or lawyer to get accurate legal advice.
According to China's tax law, personal housing loan interest and housing rent can be used as personal income tax deduction items. However, whether you can enjoy a tax deduction at your parents' home depends on the specific situation. Generally speaking, only the following two situations can enjoy tax deduction: First, parents transfer their houses to their children, and children pay personal income tax according to regulations; Second, the children sign a formal lease contract with their parents, and pay the rent according to the market rent, which is deducted from the personal income tax declaration. It should be noted that due to different regions and policies, the specific deduction amount and operating rules may be different. It is recommended to consult relevant tax authorities or professionals for accurate information and guidance.
Legal basis:
Article 12 of the Deed Tax Law of People's Republic of China (PRC), before the land and house ownership are registered according to law, if the ownership transfer contract or the nature of the ownership transfer contract proves invalid, invalid, revoked or cancelled, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it according to law.