Legal analysis: According to the policy, the special additional deduction standard for personal income tax and housing rent can be divided into three grades. They are: 800 yuan/month, 1 100 yuan/month, 1500 yuan/month. According to the size and level of the city, 1500 yuan (municipality directly under the central government, provincial capital cities and cities with separate plans) and 165438 yuan (except for the first item, the registered population of municipal districts).

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.