How to refund the tax for renting a house with special additional deduction?

At present, China's individual income tax law stipulates that the special additional deduction is only applicable to the interest expenses of individuals during the period of buying houses and repaying loans, and there is no relevant tax policy for renting houses.

The individual income tax law has a clear special additional deduction policy for individual housing loan interest, but this policy does not apply to renting a house. Under the current tax policy, individuals cannot enjoy any special deduction for rent, property fees and other expenses. It is worth noting that in China's tax policy, not all expenditures can enjoy special deduction. The individual income tax law stipulates that the special deduction must comply with the law, and the need is the actual expenditure related to work and life. Therefore, the housing loan interest can enjoy special additional deduction, but the rental expenditure does not comply with the relevant laws and regulations, and it is impossible to enjoy any special deduction. It is worth mentioning that although there is no special deduction policy for renting in China's tax policy at present, with the adjustment and improvement of the tax law in the future, it is possible to introduce relevant policies. Therefore, for renters, it is necessary to pay close attention to the changes in tax policies and keep abreast of relevant policy changes in order to arrange their financial expenditures and tax planning reasonably.

What ways can renters reduce their tax burden? Although renters can't enjoy special deductions, they can still reduce the tax burden by other means. For example, during the period of renting a house, the renter can choose the tax treatment method that suits him according to his actual situation, such as calculating individual tax at a single tax rate and rationally distributing the income of family members. In addition, renters can also reduce their tax burden by purchasing commercial insurance and health insurance. These insurance fees can be used as one of the special deductions for personal income tax when paying taxes, thus reducing the tax burden.

At present, China's individual income tax law stipulates that the special additional deduction is only applicable to the interest expenses of individuals during the period of buying houses and repaying loans, and there is no relevant tax policy for renting houses. With the adjustment and improvement of the tax law in the future, it is also possible to introduce relevant policies. Tenants need to pay close attention to changes in tax policies and keep abreast of relevant policy changes. Under the existing tax law, renters can reduce their tax burden by choosing the tax treatment method that suits them and buying commercial insurance.

Legal basis:

Interim Measures for Special Additional Deduction of Personal Income Tax Article 17 The rental expenses incurred by taxpayers who do not own their own houses in major working cities may 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.