How to refund the personal income tax on mortgage?
1. Open the personal income tax app.
2.？ Click tax.
3. Click on the special additional deduction to fill in.
4. Select housing loan interest: click the year 202 1 to prepare the title certificate, commercial housing purchase contract and loan contract.
5. Fill in the details of housing information and commercial loans, and finally click the comprehensive annual declaration.
6. Go back to the home page, select "202 1 year settlement booking total income", click Start Booking, and submit the booking application.
It should be noted that the mortgage tax rebate needs to meet two conditions, one is that the housing loan of the first suite is still being paid, and the other is to meet the conditions of individual income tax payers.
Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Income of Individual Income Tax in 20021year (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.65438 +0, 2022) stipulates that (1) after the end of 20021year, individual residents (hereinafter referred to as taxpayers) shall collect 202 1/kloc-.
Amount, after deducting expenses of 60,000 yuan, special additional deduction, special additional deduction, other deductions determined according to law and qualified charitable donations, the comprehensive income personal income tax rate shall apply, and the quick deduction shall be deducted (see Annex 1 for the tax rate table), and the final annual tax payable shall be calculated, and then the prepaid tax in the tax year shall be deducted to obtain tax refund or supplementary tax, and the tax refund or supplementary tax shall be declared to the tax authorities.
The specific calculation formula is as follows: tax payable or tax refund amount = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-qualified charitable donations) × applicable tax rate-quick deduction]-prepaid tax. The annual final settlement does not involve classified income such as property lease, and the income that taxpayers choose not to include in comprehensive income for tax calculation according to regulations. ?