The calculation of personal income tax involves six special deductions such as housing loan interest, and the monthly interest deduction standard for the first home loan of husband and wife is 1000 yuan. 1. How to deduct personal income tax from provident fund loans? The latest regulation of individual housing provident fund loan repayment book allows individuals to deduct personal income tax with housing provident fund loan interest. Just hand it over directly to the financial department of your own unit. According to the certification materials submitted by you, the company will directly help you apply for deducting personal income tax from the loan interest of housing provident fund when paying wages and paying taxes every month. The deduction method is to deduct the interest of housing provident fund loans paid by individuals from the taxable income of individual monthly wages and salaries. As long as you bring your personal ID card and loan account, the relevant bank that handles the loan directly prints a "Notice of Repayment of Personal Housing Provident Fund Loan" every month, so that the bank staff can stamp the cash receipt stamp for you. Second, can housing loan interest and housing rent deduction be enjoyed at the same time? I can't. Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year. Three. How to Submit Special Additional Deduction Information According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Operation Measures for Special Additional Deduction of Individual Income Tax (Trial) (No.60 of 20 18), Article 19 Taxpayers can submit personal special additional deduction information to withholding agents or competent tax authorities through remote tax payment terminals, electronic or paper reports, etc. Article 20 Where a taxpayer chooses a withholding agent to handle the special additional deduction for the tax year, it shall be handled in accordance with the following provisions: (1) Where a taxpayer selects a withholding agent through a remote tax terminal and submits the special additional deduction information, the withholding agent shall handle the deduction according to the deduction information received. (2) If the taxpayer directly submits information to the withholding agent by filling in the electronic or paper withholding information form, the withholding agent will import or input the relevant information into the withholding software and submit it to the competent tax authorities when handling the withholding declaration in the next month. The Deduction Information Form is in duplicate, which shall be signed (sealed) by the taxpayer and withholding agent and kept for future reference. Article 21 If a taxpayer chooses to enjoy special additional deduction when applying for the declaration of final settlement and payment after the end of the year, he can submit special additional deduction information through the remote tax payment terminal, or submit an electronic or paper deduction information form (in duplicate) to the competent tax authorities at the place where the remittance is made. Where an electronic deduction information form is submitted, the competent tax authorities shall accept and print it, and after being signed by the taxpayer, one copy shall be kept by the taxpayer for future reference and the other by the tax authorities; If a paper deduction information form is submitted, one copy shall be returned to the taxpayer for future reference, and one copy shall be retained by the tax authorities after being signed by the taxpayer and checked and signed by the competent tax authorities. To sum up, the personal income tax provident fund loan deduction is directly handed over to the financial department of your own unit, and the financial staff will directly deduct it every month.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.