Legal analysis: the declaration method of individual income tax housing loan is as follows: 1, which is declared by withholding agent; 2. Self-declaration of comprehensive annual income. Declare through the withholding agent, and the work unit will operate on its behalf, and the unit will obtain the relevant information declared by itself; Comprehensive annual income should be declared by oneself, and personal property information is relatively confidential; Taxpayers can only enjoy a first home loan interest deduction.

Legal basis: Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number. Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income. If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit. Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year. Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month. Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.