纳税扣除是指准许纳税人把一些符合规定的特殊开支，按一定比例或全部从应税所得中扣除，以减轻其税负。在累进税制下，纳税人的税收负担随着其应税所得额的提高而呈递增态势，即当纳税人的应税所得额有定的增加量时，累进税率就可能把他推到一较高的纳税档次中。
同时，保管好作废的支票和纳税申报表要扣除的租金开支费用的信用卡记录。
Also keep all cancelled checks and credit card receipts for all rental expenses deducted on your tax return.
但是你可以咨询当地税务局如何从租金收入中扣除租金支出计算出应纳税收入。
But you should consult with your tax pro to determine how to properly allocate your rental expenses against the income you receive.
在美国、爱尔兰和西班牙，房主可将所支付的抵押借款利息从其须纳税的收入中扣除。
In America, Ireland and Spain, homeowners can deduct mortgage-interest payments from taxable income.
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