Can the property fee be deducted from the individual tax?

Legal analysis: No, at present, the pre-tax deduction items of personal income tax in China are as follows:

1. The basic old-age insurance premium, medical insurance premium, unemployment insurance premium and housing accumulation fund paid by individuals according to the proportion stipulated by the state. Housing provident fund, medical insurance, basic old-age insurance and unemployment insurance paid in excess of the proportion stipulated by the state or local government shall be assessed as personal income tax. Individuals who receive paid housing provident fund, medical insurance and basic old-age insurance are exempt from personal income tax. 2. Allowances and subsidies. (1) One-child allowance, childcare allowance. (2) Travel allowance and meal-missing allowance as stipulated in the tax law. Travel allowance and meal supplement are only allowed within the scope stipulated by the state finance, and personal income tax is also calculated for the excess. Housing subsidies, medical subsidies and supplementary old-age insurance paid by enterprises to individuals in cash should be fully included in the current salary income of recipients, and personal income tax should be levied. (3) The deduction standards of communication subsidies vary from place to place. Generally speaking, what is within the standard can be deducted according to the facts, and what is beyond the standard should be incorporated into wage income for personal income tax.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 9 Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.

Article 11 Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.