Core Viewpoint - The article emphasizes the importance of obtaining rental invoices for recent graduates entering the workforce, highlighting their utility in applying for housing subsidies, protecting rights in rental disputes, and benefiting from personal income tax deductions [3][22]. Group 1: Importance of Rental Invoices - Rental invoices serve as essential documentation for recent graduates, aiding in the application for employee housing subsidies and providing evidence in case of rental disputes [3]. - They are also necessary for enjoying personal income tax special deductions, making them a crucial skill for newcomers to society [3]. Group 2: Process of Obtaining Rental Invoices - Tenants can apply for rental invoices themselves if landlords are unwilling to issue them, using the "Electronic Tax Bureau" app [5]. - The process involves downloading the app, logging in as a natural person, and navigating to the "More" section to select the option for issuing rental invoices [6][7]. - After selecting the invoice type and filling in necessary information, tenants must upload the rental contract and submit the application [10][12]. - The landlord must then authorize the application by scanning a QR code generated by the tenant [14][15]. - Once authorized, tenants can check the status of their invoice application and proceed to pay any applicable taxes before the invoice is officially issued [17][18].

Group 1 - The article provides guidance on how taxpayers can query tax fee type recognition through the electronic tax bureau, emphasizing the simplicity and convenience of the process [1] - Two methods for querying tax fee type recognition are outlined: the first involves logging into the electronic tax bureau and navigating to the "Taxpayer Information Query" section, while the second method focuses on accessing the "Tax Fee Type Information Report" [2][3] Group 2 - The article discusses the housing rental deduction policy, stating that if a taxpayer incurs rental expenses in a city different from their registered city, the deduction should be based on the actual work location [8] - It specifies the standard deduction amounts for housing rental expenses based on city classifications, with major cities having a deduction of 1500 yuan per month, while other cities have lower thresholds [8][9] - The article clarifies that taxpayers cannot simultaneously claim deductions for both housing loan interest and rental expenses, and only one can be chosen for deduction [10]

Policy Content - The 2024 individual income tax comprehensive income settlement will end on June 30, with a focus on the "housing rental special additional deduction" [1] - Taxpayers without self-owned housing in their main working city can deduct housing rental expenses according to specified standards: - 1,500 yuan per month for municipalities, provincial capitals, and other cities designated by the State Council - 1,100 yuan for cities with a population over 1 million - 800 yuan for cities with a population under 1 million [1] Questions and Answers - Taxpayers should add their spouse's information in the personal income tax app if they have a spouse but the app indicates otherwise [3] - The main working city is defined as the city where the taxpayer is employed or, if unemployed, the city where the tax authority is located [13] - If there are overlapping rental months due to changing rentals, taxpayers must ensure that the rental dates do not overlap when filling out the information [15] - In cases of co-renting, individuals can deduct rental expenses if they have signed a rental contract with the landlord [16] - Taxpayers and their spouses cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [18]

Group 1 - The article discusses the annual requirement for submitting deduction information related to housing rental expenses [3] - It outlines the steps for filling out housing rental information, including confirming basic information and selecting the declaration method [3][4] - The article emphasizes the option to declare through the withholding agent or to self-declare annually [3][4] Group 2 - It provides a list of relevant policies and guidelines, including the management measures for comprehensive income tax settlement [6] - The article addresses common issues related to special additional deductions, such as errors in spouse information for housing loan interest deductions [6] - It highlights various special additional deductions available, including those for childcare, education, medical expenses, and housing rental [6]

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].

Core Viewpoint - The article focuses on common mistakes related to the housing rental special additional deduction in individual income tax filing for the year 2024, providing guidance to help taxpayers correctly report their deductions. Group 1: Deduction Scope and Standards - The deduction applies to taxpayers who incur housing rental expenses in major cities where they do not own property [3] - The deduction standards are as follows: - 1,500 yuan/month for municipalities, provincial capitals, and other designated cities [4] - 1,100 yuan/month for cities with a population over 1 million [4] - 800 yuan/month for cities with a population under 1 million [4] Group 2: Deduction Eligibility and Conditions - Unmarried taxpayers can claim the deduction themselves [4] - Married taxpayers working in the same city can only have one spouse claim the deduction [4][9] - If spouses work in different cities, both can claim the deduction separately [4][9] - Taxpayers cannot simultaneously enjoy both housing loan interest and housing rental deductions within the same tax year [6][16] Group 3: Common Mistakes - Mistake 1: A husband claiming housing loan interest while the wife claims housing rental deduction is not allowed [8] - Mistake 2: Both spouses cannot claim the rental deduction if they work in the same city [9] - Mistake 3: Rental expenses cannot be deducted if there is no formal rental agreement [10][13] - Mistake 4: If both spouses sign the rental contract but work in the same city, only one can claim the deduction [11] - Mistake 5: Taxpayers must avoid overlapping rental periods when reporting [12] - Mistake 6: Without a rental contract, taxpayers cannot claim the deduction [13] - Mistake 7: Only the person whose name is on the rental contract can claim the deduction, even if the rent is paid by another [14] - Mistake 8: Taxpayers cannot claim both rental and loan interest deductions in the same year [16] - Mistake 9: Employees living in company-provided housing may not claim deductions unless they pay rent [16] - Mistake 10: In a shared rental situation, only the person who signed the contract can claim the deduction [17]