How to deduct the repair fee?

When determining the taxable income of property leasing, the tax and education surcharge paid by taxpayers in the process of leasing property can be deducted from their property leasing income with the tax payment (payment) certificate. Items that are allowed to be deducted, in addition to the prescribed fees, customs duties and handling fees, are also allowed to be deducted from the repair fees that can provide effective and accurate vouchers to prove that the actual expenses of the leased property are borne by the taxpayer. The allowable deduction of the repair fee is limited to each piece of 800 yuan. If you can't finish the deduction at one time, you are allowed to continue the deduction next time until it is finished.

Supplement:

1. How does the owner bear the maintenance cost?

The Owner shall bear the following maintenance costs:

1.××× The repair of the foundation, column, beam and wall of the main structure of the self-owned house shall be shared by the owners of the self-owned house in proportion to their share.

2. The repair of * * * wall (including the repair of adjacent parts involved due to structural needs) shall be shared equally by both parties, and then shared by the owners of each party in proportion.

3. When the floor is repaired, the floor and ceiling shall be borne by the owner of the floor house; Its structural part is shared by the owners of the upper and lower floors of the adjacent floors in proportion to their shares.

4. The necessary decoration of the * * * part of the house shall be shared by the owner of the beneficiary house in proportion to his share.

5. The equipment owned and used by the house and the decoration of ancillary buildings shall be shared by the owner in proportion to the share.

Second, what does the building service maintenance service include?

1. Decoration service. Decoration service refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.

2. Maintenance service. Repair service refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.

3. Engineering services. Engineering service refers to the construction and transformation of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.

4. Install the service. Installation service refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment and facilities, including the installation of workbench, ladder and railing connected with the installed equipment, as well as the insulation, anti-corrosion, heat preservation and painting of the installed equipment.

Legal basis:

Regulations for the implementation of the individual income tax law

Article 21

The fourth paragraph stipulates that the income from property lease is the income obtained within one month.

Article 1 of the Notice of State Taxation Administration of The People's Republic of China Municipality on the Collection of Individual Income Tax on the Income from Individual Sublet Houses.

The rental income obtained by individuals from subletting leased houses belongs to the taxable income of personal income tax, and personal income tax shall be calculated and paid according to the items obtained from property leasing.