Mortgage tax refund is not directly related to monthly payment, no matter how much, as long as it meets the tax refund requirements. Usually, the tax refund needs to calculate the taxpayer's personal comprehensive income in a tax year through the annual calculation of comprehensive income. If it is lower than the tax paid in advance, you can declare a tax refund.
Among them, the comprehensive income is the balance of 60,000 yuan after deducting the special additional deduction, special additional deduction and other deductions determined according to law from the income in each tax year. For example, if the mortgage interest expense has not been declared before, the calculated tax is definitely higher than the declared mortgage interest expense.
If taxpayers want to apply for mortgage tax refund, they must first declare mortgage interest expenses through the tax app. There are several requirements: 1. Domestic housing, provident fund loans or commercial loans that only enjoy the interest rate of the first suite; 2. The mortgage status is repayment, and the repayment time does not exceed 240 months; 3. Deduct 1000 every month, and one year is 12000.
It should be noted that comprehensive annual income settlement can not be handled at any time. Generally, it starts on March 1 and ends on June 30th. The time limit spanning four months is sufficient, and taxpayers can handle it at any time 24 hours a day. If the annual tax refund is passed, the taxpayer will also fill in his own bank card account, and the tax authorities will refund the tax to the bank card account after it is approved.
The above is the introduction of "How much mortgage tax refund can I apply for?" I hope it will help everyone.
Second, what is the meaning of mortgage tax rebate portfolio loan?
Portfolio loan is a combination of provident fund loan and commercial loan. Mortgage tax refund is not limited to provident fund loans, as long as it is the loan type under its name, it can apply for tax refund and support provident fund portfolio loans (that is, the combination of provident fund lenders and commercial loans).
3. What does the tax refund loan mean?
1. Loan tax rebate refers to the loan entrusted to the export tax rebate account, which refers to the short-term working capital loan provided by commercial banks to export enterprises with export tax rebate accounts receivable as repayment guarantee. 2. In addition, when purchasing a commercial house, all the family members who can get the tax refund should be written into the purchase contract as property owners, and after signing the contract and paying the house price, they should apply for "deducting the personal income tax paid by the buyer" and obtain their general tax payment. After all the loans are repaid in advance, you can get the real estate license: 1. From the enterprise's point of view, firstly, tax rebate can increase its export income, and sometimes most of the profits of enterprises' export goods are export tax rebate income; Secondly, due to the national tax rebate, some enterprises can export their products, which greatly increases their competitiveness in the international market; Finally, there is an advantage in price, and of course it is easy to have a larger market share. To sum up, it can make the enterprise develop in a virtuous circle. 2. From the national point of view, export tax rebate is mainly to encourage enterprises to export. By refunding the value-added tax and other taxes paid by the country for export goods, the country makes its products enter the international market at a price excluding tax, enhances the international competitiveness of products, and finally forms a large amount of foreign exchange earned through export. 3. Enhance the competitiveness of China's export commodities and further optimize the export commodity structure. From 1978 to 1994, the proportion of manufactured goods in total exports increased from 46.5% to 83.7%, which effectively promoted the development of import trade. 4. The tax refund (exemption) management and tax supervision of export enterprises have been strengthened, which has strongly supported the reform of foreign trade system, promoted the transformation of export enterprises to the operating mechanism of independent operation and self-financing, helped to correctly reflect the real operating results of export enterprises, and promoted the export enterprises to improve their management, strengthen economic accounting and improve economic benefits. 5. It has promoted the development of China's foreign trade and enhanced China's export earning capacity and foreign exchange reserve capacity. It has greatly enhanced China's ability to adjust the balance of payments and international settlement, ensured the stability of China's exchange rate, maintained China's international reputation, laid a solid foundation for the development of export trade, provided funds for China to introduce foreign advanced technology and management experience and import domestically scarce materials and equipment, and opened up a broad international sales market for the all-round, diversified and high-speed development of foreign trade. So as to promote the development of domestic market and the optimal combination of industrial structure, and promote the further development of national economy.
Four. Debit: export tax rebate loan receivable: tax payable-VAT-export tax rebate Debit: bank. ...
According to the previous tax refund amount for accounting treatment:
"J Debit: Other Receivables-Export Tax Refund Loan Receivables: Taxes Payable-VAT-Export Tax Refund" means that the balance of export tax refund receivable shows the tax refund receivable in the current month;
"Debit: bank deposit loan: export tax refund receivable" refers to the unpaid export tax refund received by the bank from the state treasury.