Mortgage tax rebate means that when calculating personal income tax, those who meet the special additional deduction conditions of housing loan interest can apply for mortgage tax rebate.

According to Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax, taxpayers or their spouses purchase houses in China for themselves or their spouses alone or with personal housing loans or housing accumulation funds from commercial banks.

The interest expenses incurred by the first home loan shall be deducted according to the standard amount of RMB 1 0,000 per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months.

In recent years, because of the high housing prices, many people will choose loans and repay them according to regulations every month, which is very convenient. However, facing the problem of mortgage tax rebate is also a topic of concern to everyone. Because the policies of each place are different, the problem of tax refund cannot be generalized, and it can be handled if it meets the conditions.

After the borrower repays all the loans in advance, the original individual housing loan contract of Jiabao is also terminated in advance, and the mortgage can also be refunded. According to relevant regulations, the borrower can pay off the loan in advance with the original insurance policy and loan certificate, and return the premium paid in advance to the insurance company on a monthly basis.

What materials are needed for tax refund?

Tax refund means that for some reason, the tax authorities will refund the tax paid to the original taxpayer according to the prescribed procedures. It mainly includes: various symptoms caused by work mistakes. Policy tax refund. Due to the change of tax policy. Tax refund for other reasons.

The following materials need to be prepared for tax refund: one original and one copy of the tax payment certificate (the original will be returned to the taxpayer after verification); A copy of the Individual Income Tax Detailed Declaration Form during the period of wrong collection and wrong payment of taxes; "Application Form for Tax Refund (Deduction)" (Application Form for Tax Refund for Wrong Funds of Enterprises) in quadruplicate;

When applying for tax refund, the reasons for applying for tax refund and the amount of tax refund shall be indicated; Copy of payment receipt or bank payment slip; A copy of the employee's employment contract; If the tax is paid by mistake due to reasons such as firm and website, a "Statement of the Situation" issued by the above-mentioned unit shall be attached; Other relevant documents and materials required by the tax authorities.

(Taxpayers should promise that the information and contents provided above are true, reliable and complete; All copies shall be stamped with the official seal and in A4 format. The form should be filled in black ink, and the foreign language materials should be accompanied by translations).

Mortgage, also known as house mortgage. Mortgage means that the buyer fills in the mortgage loan application form to the bank and provides legal documents such as ID card, income certificate, house sales contract and guarantee letter. The bank promises to grant loans to the buyer after passing the examination, and handle the registration and notarization of real estate mortgage according to the house sales contract provided by the buyer and the mortgage loan contract concluded between the bank and the buyer. The bank directly transfers the loan funds to the seller's account within the time limit stipulated in the contract.

housing loans

Personal housing loan refers to the loan issued by the bank to the borrower for purchasing ordinary housing for personal use. The borrower must provide a guarantee when applying for a personal housing loan. Personal housing loans mainly include entrusted loans, self-operated loans and portfolio loans. entrusted loan

Entrusted loans for individual housing refer to loans issued by banks to individuals who purchase ordinary housing according to regulations, and the source of funds is housing provident fund deposits. Also known as provident fund loans.