A personal income tax deduction ratio of 50 means average deduction, and a deduction ratio of 100 means full deduction.

1. The ratio of 50 and 100 will also be selected in the special additional deduction for housing loan interest. Among them, the first housing loan incurred by the husband and wife when they purchased the house separately before marriage, and the loan interest expenses can be selected after marriage. For one of the houses purchased, the purchaser can deduct 100% of the deduction standard, or both spouses can deduct 50% of the deduction standard for the houses purchased separately. The specific deduction method cannot be changed within a tax year.

Please click to enter the picture description (maximum 18 words)

2. Loan is a form of credit activity in which banks or other financial institutions lend monetary funds according to certain interest rates and must be returned. . Loans in a broad sense refer to the general term for lending funds such as loans, discounts, and overdrafts. 3.: The taxpayers of my country's personal income tax are those who live in China and have income, as well as individuals who do not live in China and have income from China, including Chinese citizens, foreigners who have income in China and Hong Kong and Macao residents. , Taiwan compatriots. Individuals who have a domicile in China, or who have no domicile but have lived in the country for one year, are resident taxpayers and shall bear unlimited tax obligations, that is, they shall pay personal income tax in accordance with the law on their income obtained within and outside China.