南京租房朋友注意了，房租可以在计算个人所得税时扣除了
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<strong><span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">国家税务总局南京市税务局</span></strong>
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<strong><span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">南京市住房保障和房产局</span></strong>
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<strong><span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">关于进一步支持住房租赁市场平稳健康发展的公告</span></strong>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">2020年第 5号</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">为进一步促进住房租赁市场发展，全面贯彻落实房屋租赁合同网签备案制度，现将有关事项公告如下：</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;"><b>一、严格落实房屋租赁合同网签备案制度。住房租赁企业或个人应在租赁合同签订后30日内，向房屋租赁管理部门办理租赁合同网签备案，并依据备案的房屋租赁合同办理纳税申报，享受相关税收优惠政策。</b></span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">二、企事业单位、社会团体以及其他组织向专业化规模化住房租赁企业出租住房、或出租经批准的“商改租”“工改租”住房，用于居住的，房产税暂减按4%的税率征收。</span>
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<span style="color: #D99694;"><strong><span style="font-family: PingFangSC-Regular; font-size: 16px;">三、个人支付的符合条件的住房租金，按规定在计算个人所得税时扣除。</span></strong></span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">四、住房租赁企业向个人出租住房，按照以下计税方法缴纳增值税：</span>
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<strong><span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">（一）小规模纳税人，按照5%的征收率减按1.5%计算缴纳应纳税额。</span></strong>
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<strong><span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">（二）一般纳税人，可以选择适用增值税简易计税方法，按照5%的征收率减按1.5%计算缴纳应纳税额。</span></strong>
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<span style="font-family: PingFangSC-Regular; font-size: 16px;"><b style=""><font color="#f4a460">五、个人通过政府租赁平台办理租赁合同网签备案的，其出租住房应缴纳的各项税费，2020年10月至2022年12月采取综合征收方式征收，综合征收率为0。</font></b></span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">六、纳税人享受本公告规定的减免税政策，应按规定进行减免税申报，并将不动产权属、经备案的房屋租赁合同等资料留存备查。</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">七、本公告由国家税务总局南京市税务局、南京市住房保障和房产局负责解释。</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;"><b>八、本公告自2020年10月1日起执行。</b></span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">特此公告</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">国家税务总局南京市税务局</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">南京市住房保障和房产局</span>
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<span style="color: #3F3F3F; font-family: PingFangSC-Regular; font-size: 16px;">2020年10月19日</span>
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