2016年第12号为规范个人所得税征管,按照国家现行税收政策规定,结合金税三期税收管理系统上线要求,现将我市个人出租房屋个人所得税政策调整如下:一、允许扣除的税费个人出租房屋取得的租赁收入计算缴纳个人所得税时,税前依次扣除以下税、费:(一)财产租赁过程中缴纳的税费;(二)向出租方支付的租金; In order to regulate the collection and management of personal income tax, in accordance with the current taxation policy of the state and in combination with the on-line requirements of the three-phase golden tax administration system, the personal income tax policy of personal rental housing in our city is hereby adjusted as follows: I. Tax Deductions Individuals Leasing income from rental housing When calculating and paying personal income tax, the following taxes and charges are deducted from the tax beforehand: (1) Taxes and levies paid during the leasing of property; (2) Rent paid to the lessor;