个税专项附加扣除政策及操作指南——住房租金篇

Group 1 - The article discusses the tax deduction policies for housing loan interest and rental expenses, emphasizing the eligibility criteria for taxpayers [7] - Taxpayers can deduct housing rental expenses based on their main working city, with specific rules for married couples regarding deductions [5][6] - The article provides a step-by-step guide on how to apply for these deductions through the personal income tax app, including necessary information to be filled out [6][13] Group 2 - It outlines the process for invoice cancellation when a company is deregistering, specifying the types of invoices that require cancellation and the procedures involved [12][14] - The article details the steps for submitting an invoice cancellation request through the electronic tax bureau, including the need for specific documentation and reasons for cancellation [13][15] - It highlights the differences in handling electronic invoices versus paper invoices during the cancellation process, noting that electronic invoices may be automatically processed [17]