Mortgage tax rebate in 2022 means that employees with housing loans can deduct individual taxes, and individuals can apply for tax rebate when settling personal income tax.
Personal housing loan refers to the loan issued by the lender to the borrower for the purchase of ordinary housing for personal use. Personal housing loan business is one of the main asset businesses of commercial banks. Refers to the loan issued by Zhao Yin Rural Bank, a commercial bank, to the borrower to purchase housing for the first time (that is, housing developed and built by real estate developers or other qualified developers and sold to individuals). Personal housing loans mainly have the following three loan forms:
(1) The full name of the personal housing entrusted loan is the personal housing guarantee entrusted loan, which refers to the personal housing loan entrusted by the housing fund management center to commercial banks by using the housing provident fund. Housing provident fund loan is a policy personal housing loan, on the one hand, the interest rate is low; On the other hand, it mainly provides such loans to low-and middle-income workers who pay the provident fund. However, because the interest difference between housing provident fund loans and commercial loans is above 1%, both investors and ordinary people who buy houses and live in their own homes are more inclined to choose housing provident fund loans to buy houses.
(2) Personal housing self-operated loans are loans granted to individual buyers with bank credit funds as the source. Also known as commercial personal housing loans, personal housing secured loans.
(3) Personal housing portfolio loan refers to the loan issued to the same borrower with housing provident fund deposits and credit funds for the purchase of self-occupied ordinary housing, which is a combination of personal housing entrusted loans and self-operated loans. In addition, there are housing savings loans and mortgage loans.
(4) On August 25th, 2009, the People's Bank of China announced that the personal housing loan interest rate is an integral part of the loan interest rate system. In the process of reforming and perfecting the formation mechanism of LPR, the pricing benchmark of individual housing loans also needs to be converted from the benchmark interest rate of loans to LPR in order to better play the role of the market. At the same time, the personal housing loan interest rate is also an important part of the long-term management mechanism of the real estate market and the regional differentiated housing credit policy. In order to implement the positioning of "the house is for living, not for speculation" and the long-term management mechanism of the real estate market, ensure the smooth and orderly conversion of the pricing benchmark, keep the interest rate of individual housing loans open and basically stable, and safeguard the legitimate rights and interests of both borrowers and lenders.
When did the mortgage tax rebate start?
Legal analysis: the personal income tax rebate policy was implemented from 20 19, which not only better standardized the development of the tax industry, but also brought tangible benefits to the people. First of all, the personal mortgage is the first home loan in China. The loan method is not important, whether it is a commercial loan or a provident fund loan, as long as it is the first home loan, you can enjoy this policy. If it is a loan to buy a second or third suite, it is a pity that you can't get the tax rebate. The second condition is that the monthly tax refund of mortgage tax is certain, that is, it is fixed at 1000 yuan per month. This means that the maximum refund you can get every year is 12000 yuan. No matter how big your mortgage is, no matter how much your mortgage is, you will pay it back according to this standard every month. The third point is about the time limit for tax refund. Under the new policy, the longest service life is 20 years. This means that within 20 years, we can enjoy the preferential tax refund for mortgage loans. But if our mortgage still exists 20 years later, we won't enjoy such preferential treatment and welfare.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
When did the mortgage tax rebate policy begin?
Legal analysis: the mortgage tax rebate policy has been implemented since 20 19 1. Mortgage Tax Refund Policy 1: The tax base deducted remains unchanged, and it is deducted according to the standard of 1 000 yuan per month, with the maximum deduction of 1 2000 yuan per year. The deduction time is calculated from the first repayment month of the taxpayer's first suite. Mortgage tax refund policy 2: If there are both rent and housing loans, you can only choose one, that is, users can only choose one of the housing loan interest tax deduction or housing rent tax deduction when handling tax refund. Mortgage Tax Refund Policy III: When the user applies for tax refund, the loan applied for by the real estate must belong to the first suite housing loan, not the first suite. For example, the second suite and the full amount cannot be deducted. At the same time, during the deduction year, the personal mortgage has not been paid off.
Legal basis: Interim Measures for Special Additional Deduction of Individual Income Tax
Article 14 If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to buy houses for themselves or their spouses 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 occurred, 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.
Article 5 The expenses related to full-time academic education for taxpayers' children shall be deducted according to the standard of 1 000 yuan per child per month. Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education). The provisions of the first paragraph of this article shall apply to children who have reached the age of 3 and are in the pre-school education stage before entering primary school.
Article 8 Taxpayers' expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the educational period with academic qualifications (degrees). The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
Article 11 In a tax year, the medical expenses related to basic medical insurance incurred by taxpayers, which exceed 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.
Article 17 The rental expenses incurred by taxpayers who do not own houses in their main working cities can be deducted according to the following standards: (1) The deduction standard is 1.500 yuan per month for municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council; (two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.
Article 22 The maintenance expenses of a taxpayer supporting one or more dependents shall be uniformly deducted according to the following standards: (1) If the taxpayer is an only child, it shall be deducted according to the standard of 2,000 yuan per month; (2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.