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Jul 29th 2013, 09:40

財政部表示，學生在外租屋居住，妥善保留支付租金的相關單據，可在申報綜合所得稅時扣除節稅。

依據所得稅法規定，納稅義務人、配偶及申報受扶養的直系親屬在中華民國境內租屋供自住且非供營業或執行業務使用者，其所支付的租金，每一申報戶每年最多可列報扣除12萬元。

申報租金支出時，要附上房屋租賃契約書及租金的付款證明影本，例如出租人簽收紀錄、ATM轉帳交易明細表或匯款證明等；若非設籍承租地址，還要再附上切結書，切結承租的房屋在課稅年度是供自住且非供營業或執行業務使用。

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