If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing 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 1 000 yuan 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.

Special additional deductions refer to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly as stipulated in the individual income tax law.

Operation Measures for Special Additional Deduction of Individual Income Tax Article 3 The calculation time for taxpayers to enjoy the special additional deduction that meets the requirements is as follows:

(1) Children's education. Pre-school education stage, from the month when the child turns 3 to the month before going to primary school. Academic education begins in the month when children receive full-time academic education and ends in the month when full-time academic education ends.

(2) Continuing education. Continuing education with academic qualifications (degrees) refers to the month when continuing education with academic qualifications (degrees) was registered in China and the month when continuing education with academic qualifications (degrees) ended. The maximum deduction period for continuing education with equivalent academic qualifications (degrees) shall not exceed 48 months. Continuing education for professional qualifications of skilled personnel and continuing education for professional and technical personnel shall be the year when relevant certificates are obtained.

(3) medical treatment for serious illness. The actual expenditure of medical expenses in the current year recorded by the medical security information system.

(4) Housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the maximum deduction period shall not exceed 240 months.

(5) Housing rent. It is the month from the beginning of the lease period to the end of the lease period as stipulated in the lease contract (agreement). If the contract (agreement) is terminated in advance, the actual lease term shall prevail.

(6) support the elderly. From the month when the dependent reaches the age of 60 to the end of the maintenance obligation.

The period of academic (degree) education and continuing education specified in items 1 and 2 of the preceding paragraph includes the period of suspension from school due to illness or other non-subjective reasons, and the winter and summer vacations organized and implemented by teaching institutions in accordance with regulations.