According to the inquiry of China Travel Service, the amount of mortgage tax deduction is deducted according to the standard amount of 1 000 yuan per month, and the longest deduction period is no more than 240 months. Taxpayers can only enjoy a first home loan interest deduction. As agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within a tax year. The first housing loan refers to the housing loan that enjoys the interest rate of the first housing loan when buying a house. Mortgage tax deduction can be handled by monthly withholding when the unit pays wages daily; Or self-settlement declaration from March/kloc-0 to June 30 of the following year. The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and the individual income tax withholding declaration form shall be submitted to the tax authorities. According to the regulations, the special deduction of personal income tax mortgage is the deducted mortgage interest. According to the standard of 1000 yuan per month, the longest deduction period is 20 years, and the annual deduction amount is 12000 yuan. After deducting the mortgage interest, the house purchased must be the house purchased by the taxpayer himself or his spouse in China and must be the first home loan.