Personal income tax special deduction of housing loan interest can be two people.

Legal plan

Personal income tax special deduction of housing loan interest can be two people.

Legal plan | legal consultation

Housing loan interest in special additional deduction of personal income tax

2022- 12-29

Lawyer Lin

Beijing Yingke (Quanzhou) Lawyer Office

consult

Lawyer's analysis

According to the relevant regulations, if taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses in China, the interest expenses incurred from the first housing loan will be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period will not exceed 240 months.

Taxpayers can only enjoy a first home loan interest deduction.

The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.

As agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within a tax year.

For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.

Taxpayers should keep housing loan contracts and loan repayment expenditure vouchers for future reference.

legal ground

Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax

Article 16 of the Interim Measures for Special Additional Deduction of Individual Income Tax

Spread out completely

65438+800,000 registered lawyers

Three rounds of rigorous examinations

24 hours service

Housing loan interest in special additional deduction of personal income tax

I'll ask my lawyer.

Everyone is still searching.

How to apply for tax refund for personal mortgage?

Mortgage subsidy policy 1000 yuan

Interpretation of special deduction of loan interest

Special tax deduction for house purchase loan

Special additional deduction of loan interest

Personal income tax loan interest

Special additional deduction for housing loans

Housing loan interest deduction of 500

Personal income tax loan deduction standard

Special additional deduction of housing loan interest

Deduction period of housing loan in special additional deduction

What does the special deduction for housing loans mean?

Special additional deduction standard for housing loans

Special tax deduction for rental loans.

Special additional deduction of 6000 for housing loan

How much is the mortgage deducted from the special tax deduction?

Special additional deduction amount of loan interest

Special deduction for personal income tax loans

How to operate the housing loan interest tax rebate?

Interpretation of special deduction of housing loan interest

Special deduction of personal housing loan interest

Special additional deduction of housing loan interest 1000 yuan.

Special deduction standard for housing loan interest

How to fill in the special additional deduction of housing loan interest

How can the special deduction for housing loans be 6000?

Special deduction of interest on the first home loan

Special tax deduction for housing loan interest

Why is the special additional deduction for mortgage only 6000?

Why is the housing loan tax rebate only 6000?

What is the deduction standard for housing loans?

Special additional deduction amount of loan interest

Special deduction for personal income tax loans

How to operate the housing loan interest tax rebate?

Interpretation of special deduction of housing loan interest

Special deduction of personal housing loan interest

Special additional deduction of housing loan interest 1000 yuan.

Special deduction standard for housing loan interest

How to fill in the special additional deduction of housing loan interest

How can the special deduction for housing loans be 6000?

Special deduction of interest on the first home loan

Special tax deduction for housing loan interest

Why is the special additional deduction for mortgage only 6000?

Relevant suggestions

Personal income tax how to deduct the interest on housing loans _ Zuo Zhi lawyer selected answers-legal chart

Taxpayers can only enjoy a first home loan interest deduction. Legal basis: Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax stipulates that taxpayers or their spouses use personal housing loans or housing accumulation funds of commercial banks alone or jointly to buy China for themselves or their spouses. ...

Can individual taxes be deducted from mortgage interest? _ Lawyer Lin's Selected Solutions-Legal Chart

Taxpayers can only enjoy a first home loan interest deduction. The interest expenses of the first home loan incurred when the husband and wife buy houses separately before marriage can be deducted by the purchaser according to the deduction standard of 100% or by the husband and wife when they buy houses separately. ...

How to declare the special additional deduction of personal income tax _ Lawyer Lin's selected answer-legal chart

Lawyer's analysis: According to the operating rules of special additional deduction for personal income tax, taxpayers who enjoy special additional deduction for children's education, continuing education, housing loan interest or housing rent and support for the elderly can provide the above special additional deduction to withholding agents who pay wages and salaries from the time they meet the conditions. ...

How many files are there for personal income tax special additional deduction _ Niu Xiaohui's selected answers-legal chart

(1) Children's education. Pre-school education stage, from the month when the child turns 3 to the month before entering primary school. Academic education, from the month when children receive full-time academic education to full-time continuing education. Continuing education with academic qualifications (degrees) starts from the month when he received continuing education with academic qualifications (degrees) in China and ends the month when continuing education with academic qualifications (degrees) ends. With # # # (3) serious illness medical treatment. The year of actual expenditure of medical expenses recorded by the medical insurance information system. # # # (4) Housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the longest deduction period shall not exceed 240 months.

Personal income tax housing loan interest deduction is what meaning _ Zhao Baolong lawyer selected solutions-legal chart

Personal income tax housing loan interest deduction refers to one of the special additional deductions for personal income tax. The interest expense of the first home loan incurred shall be deducted according to the standard quota of RMB 1 000 per month in the year when the loan interest actually occurred, with the longest deduction period. ...

Related search

Special additional deduction of 6000 for housing loan

What is the mortgage deduction for special tax deduction?

Special additional deduction amount of loan interest

Special deduction for personal income tax loans

How to operate the housing loan interest tax rebate?

Interpretation of special deduction of housing loan interest

Special deduction of personal housing loan interest

Special additional deduction of housing loan interest 1000 yuan.

Special deduction standard for housing loan interest

How to fill in the special additional deduction of housing loan interest

How can the special deduction for housing loans be 6000?

Special deduction of interest on the first home loan

Special tax deduction for housing loan interest

Why is the special additional deduction for mortgage only 6000?

At present, there are 6853 lawyers online.

The fastest response is 9 seconds.

Consult immediately