避免税务风险 从合规开票做起

Group 1 - The starting time for taxpayers to enjoy housing rental deductions is the month when the rental contract begins, ending at the lease termination or when the taxpayer has housing in the main working city [9] - Individuals sharing rental housing can each enjoy the deduction policy if they have signed valid rental contracts with the landlord [10] - Employees renting public rental housing from a company can claim the housing rental deduction if they pay rent, provided they keep relevant documentation for verification [13] Group 2 - For employees frequently changing cities or being dispatched, if the company provides accommodation, the individual should not claim the housing rental deduction [15] - The definition of the main working city includes all administrative areas of municipalities directly under the central government, separately listed cities, and provincial-level cities [16] - If both spouses have no housing and work in different main cities, they can each claim deductions for their respective rentals [18] Group 3 - Taxpayers can deduct housing rental expenses based on the actual working city if they do not own housing in that city [18] - When changing rental properties within a year, taxpayers must avoid overlapping rental periods when reporting [19] - The rental deduction standard is based on the actual working city where the taxpayer is dispatched, not the city where the employer is located [20] Group 4 - There is currently no policy requiring rental agreements to be filed with housing authorities for the housing rental deduction [21] - Taxpayers must retain rental contracts that include specific information but there is no standardized template required for these contracts [22]