1. What is the deduction scope of the special additional deduction for housing rent?
Answer: The housing rental expenses incurred by taxpayers and their spouses who have no self-owned housing in their main working cities can be deducted according to regulations.
2. How is the main working city defined in the special additional deduction of housing rent?
A: The main working cities refer to all administrative regions of municipalities directly under the central government, cities with separate plans, sub-provincial cities and prefecture-level cities (autonomous regions, prefectures and leagues) where taxpayers are employed. If there is no business unit, it is the city where the comprehensive income is settled by the tax authorities.
3. What is the deduction standard for the special additional deduction of housing rent?
A: The special additional deduction of housing rent is 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;
(2) In addition to the cities listed above, the deduction standard is1100 yuan per month for cities with registered population of more than100; For cities whose population does not exceed 1 10,000 (inclusive), 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.
4. Who is the subject of special additional deduction for housing rent?
Answer: The rental fee is deducted by the lessee who signed the rental contract. If both husband and wife work in the same city, only one party (lessee) can deduct the housing rental fee. If the main working cities of husband and wife are different, and both parties have no housing in the main working cities, the housing rental fees can be deducted respectively. Both husband and wife shall not enjoy housing loan interest and housing rent deduction at the same time.
5. What information should taxpayers keep to enjoy the special additional deduction of housing rent?
A: Taxpayers should keep relevant information such as housing lease contracts and agreements for future reference.
6. Both husband and wife have no housing, and their main work cities are different, so they rent their own houses. How to deduct?
A: Both husband and wife have different main working cities, and they can be deducted separately if they have no housing.
7. Can housing loan interest and housing rent deduction be enjoyed at the same time?
A: No, you can only choose housing loan interest and housing rent. If you deduct the interest on the housing loan, you can't deduct the housing rent. or vice versa, Dallas to the auditorium
8. When did taxpayers enjoy the housing rent deduction for the first time?
Answer: The starting time for taxpayers to enjoy the housing lease deduction for the first time is the month when the rent stipulated in the lease contract starts, and the ending date is the end of the lease or the existing housing in the main working city.
9. Can the shared housing be deducted from the housing rental fee respectively?
Answer: The rental fee is deducted by the lessee who signed the lease contract. Therefore, if an individual (non-husband-wife relationship) shares a house and signs a standardized lease contract with the lessor, it can be deducted according to the rent quota standard.
10. Can the staff dormitory be deducted from the rent?
Answer: If an individual does not pay the rent, it shall not be deducted. If I pay rent, I can deduct it.
1 1. Employees in some industries are relatively mobile, renting houses in several cities a year, or being sent abroad and renting houses locally that year. How to declare the special additional deduction of housing rent?
Answer: Housing rent should not be deducted to solve the accommodation problem of expatriate employees. For expatriates who solve the problem of renting houses by themselves, and those who change their work places many times within one year, individuals should update the relevant information of special additional deduction to withholding agents or tax authorities in time, allowing them to deduct separately according to the situation of changing their work places within one year.
12. The personal work city is inconsistent with the actual rented house. Are you eligible to deduct the rental fee?
Answer: The housing rental expenses incurred by taxpayers who actually rent houses in the main working cities without owning their own houses can be deducted according to the standards of the actual working cities.
13. I am a railway worker, mainly working in Shanghai and Hangzhou. Shanghai company provides accommodation, while Hangzhou rents its own house, without its own house. Can Hangzhou rent be deducted specially?
A: According to the Interim Measures, if taxpayers and their spouses do not own houses in the taxpayer's main city of work, they can deduct the housing rental expenses incurred by taxpayers. If you and your spouse don't own a house in Hangzhou, and Hangzhou is your main working city, the rent in Hangzhou can be deducted.
14. Public rental housing is an agreement signed between the company and the affordable housing company, but employees need to pay rent. In this case, can employees enjoy special additional deductions? What information should be kept for future reference?
Answer: The housing rental expenses incurred by taxpayers who do not own their own houses in the main working cities can be deducted according to the standard quota. Employees who rent the affordable housing signed by the company and the affordable housing company and pay the rent can declare a special additional deduction for deducting the housing rent. Taxpayers should keep the public rental contract or agreement signed with the company and other relevant information for future reference.
15. The taxpayer's company is in Baoding, and it is assigned to work in Beijing. Taxpayers and their spouses have no housing in Beijing. If they rent a house in Beijing for work reasons, can taxpayers enjoy the housing rent deduction project and deduct it according to the standards of which city?
A: Eligible taxpayers can enjoy the deduction of housing rent for renting in their main workplace. The main place of work refers to the place where taxpayers are employed. Where the place of employment is inconsistent with the actual place of work, the actual place of work shall be the main city of work. According to the taxpayer, the taxpayer's current actual work place (main work place) is Beijing, and should enjoy the housing rent deduction according to Beijing's standards.
16. If you mainly work in Beijing and rent a house in Yanjiao, should you enjoy the housing rent deduction according to the standards of Beijing or Yanjiao?
A: If Beijing is the taxpayer's main place of work at present, he should enjoy housing rent deduction according to Beijing's standards.
17. In my year, there are overlapping lease months. How to fill in the relevant information?
Answer: If the taxpayer changes the leased house in a month in the middle of the year and the lease term overlaps, the taxpayer should avoid overlapping dates when filling in the lease date.
If you have filled in the rental information before, you can only fill in the new rental information, and it must be later than the month when you have filled in the previous rental period. If it is really necessary to modify the information provided, it is necessary to contact the withholding agent to modify it at the withholding client.
18. the interim measures for special additional deduction of personal income tax (hereinafter referred to as the interim measures) stipulates that taxpayers who do not own their own houses in the main urban area of work can enjoy the deduction of housing rent. How to judge the "own house" here?
Answer: Taxpayers own their own houses, that is, they have obtained the title certificate or deed tax payment certificate of their own houses when purchasing their own houses.