The process of personal income tax refund for mortgage loans in 2022 is as follows:

1, open the personal income tax client, and click the special supplementary report on the home page;

2. Find the housing loan interest on the special additional page and choose the reporting year;

3. Fill in the mortgage information, choose the declaration method, and click Submit to apply for tax refund.

Second, analyze the details

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have complete tax obligations and must pay individual income tax on all their income obtained from inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China. Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

3. What are the conditions for mortgage tax rebate?

1. The property used to apply for tax refund must be the house purchased by myself or my spouse in China;

2. The loan for real estate application belongs to the first set of housing loans, and it is still being repaid in the deduction year;

3. Users can only choose one of housing loan interest tax deduction or housing rent tax deduction.