According to the provisions of the Notice of the General Office of the People's Bank of China, the General Office of the Ministry of Finance and the General Office of State Taxation Administration of The People's Republic of China on Collecting Relevant Information on Special Additional Deduction of Personal Income Tax Housing Loan Interest, the basis for judging whether it is the first housing loan is the release time of differentiated housing credit policy. On June 6, 2003, the People's Bank of China issued the Notice of the People's Bank of China on Further Strengthening the Management of Real Estate Credit Business (Yinfa [2003] 12 1No.), and began to implement differentiated housing credit policies, requiring commercial banks in all regions of the country to implement differentiated down payment ratio and interest rate policies for borrowers to purchase the first self-occupied housing and the second (inclusive) housing. If the loan issuance date is after June 6, 2003 (inclusive), "whether it is the first housing loan" shall be judged according to the differentiated housing credit policy at the historical time of loan issuance at that time and the relevant local housing credit policy implementation standards issued at that historical time.

Commercial individual housing loans issued from June 5438+0989 65438+1 October1(inclusive) to June 5, 2003, during which there was no differentiated housing credit policy and no concept of the first housing loan. The borrower will judge whether it is the first loan for the family. The borrower can check the commercial individual housing loan contract and individual provident fund housing loan contract in the hands of himself and his spouse, and compare the loan issuance date. If the earliest loan date is February 365438+2065438+2008, it is the first individual housing loan. You can refer to the first set of housing loans and enjoy the additional deduction policy of personal income tax according to law.