合租住房可以分别享受住房租金专项附加扣除政策吗？

Group 1 - The article discusses the eligibility of individuals for housing rental tax deductions under specific conditions, particularly focusing on the rental agreements and the status of the tenants [3][4]. - It outlines the standard deduction amounts based on the city classification, with major cities allowing a deduction of 1500 yuan per month, while other cities have lower thresholds of 1100 yuan and 800 yuan depending on the population [5][6]. - It emphasizes the requirement for all co-tenants to report the accurate address of the rented property and provide necessary documentation, including rental contracts, to qualify for the tax deductions [8]. Group 2 - The article identifies five categories of taxpayers who must file individual income tax for business income, including individual industrial and commercial households, sole proprietorship investors, and personal partners in partnerships [14][15]. - It highlights the importance of adhering to the filing deadlines for the 2025 individual income tax business income settlement, which is set from January 1, 2026, to March 31, 2026, warning of potential penalties for late submissions [16]. - It explains the reporting requirements for different types of taxpayers, specifying that those under account-based taxation must submit the "Individual Income Tax Business Income Tax Return (B Form)" and additional forms if they earn income from multiple sources [18].