事关工资，每月最高可享受扣除1500元！

Group 1 - The article discusses the tax deductions available for housing rental expenses for taxpayers who do not own property in their primary work city, with specific deduction amounts based on city classification [3][4][14] - Taxpayers in direct-controlled municipalities, provincial capitals, and other cities designated by the State Council can deduct 1500 yuan per month, while those in cities with a population over 1 million can deduct 1100 yuan, and those in cities with a population under 1 million can deduct 800 yuan [4][14] - The article outlines the conditions under which married couples can claim deductions, specifying that if both spouses work in different cities without owning property, they can each claim the deduction [4][14] Group 2 - The article provides a step-by-step guide on how to claim the housing rental deduction through the personal income tax app, emphasizing the selection of the appropriate deduction year [5][6] - It highlights the importance of retaining rental contracts for verification purposes when claiming deductions [14] - The article mentions a tax refund policy for taxpayers who sell their own housing and purchase new housing within a year, detailing the conditions for full or partial tax refunds based on the purchase price [16][17]