All processing fees incurred during tender and auction, appeal fees, audit fees as well as other trivial taxes paid during the purchasing and trading process are tax-deductible in calculating IIT.

• 个人购买和处置债权过程中发生的拍卖招标手续费、诉讼费、审计评估费以及缴纳的税金等合理税费，在计算个人所得税时允许扣除。