2. For the first family, only one property under the name of husband and wife can enjoy interest tax deduction. If the taxpayer's monthly salary income is 15000 yuan, the basic deduction fee of 5000 yuan per month can be deducted first, and five insurances and one gold are not deducted. According to the new tax law, he needs to pay 790 yuan. If the monthly housing interest amount of 1 ,000 yuan is interest-free, you need to pay 690 yuan, saving 1 ,000 yuan.
Legal basis: Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax. If a taxpayer or his spouse uses a personal housing loan or housing accumulation fund of a commercial bank to purchase housing for himself or his spouse in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of RMB 1 000 per month in the year when the loan interest actually occurs, and the maximum deduction period shall 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.