手把手教您：享受住房租金专项附加扣除操作步骤

Core Viewpoint - The article provides a detailed guide on how to enjoy the housing rental special additional deduction during the 2024 individual income tax comprehensive settlement and clearance process, emphasizing the importance of accurate information submission and compliance with regulations [1]. Group 1: Policy Overview - Taxpayers without self-owned housing in their main work city can enjoy the housing rental special additional deduction [2]. - The article outlines specific policy regulations regarding the eligibility for this deduction [2]. Group 2: Step-by-Step Process - Step 1: Log into the personal income tax App, select "Special Additional Deductions," choose "Housing Rent," and confirm the deduction year before entering the reporting process [3]. - Step 2: Confirm personal information and fill in spouse information if applicable, ensuring accuracy before proceeding [5]. - Step 3: Enter housing rental expenditure and work city information based on actual rental contracts [8]. - Step 4: Choose the declaration method, either through the withholding agent or annual self-declaration, and submit the information [9]. Group 3: Compliance and Verification - Tax authorities have established a mechanism to verify property registration information to ensure compliance with the deduction eligibility [11]. - Taxpayers are responsible for the authenticity, accuracy, and completeness of the information submitted for the special additional deduction [11].