Legal analysis: there are two deduction ratios for personal income tax housing loans: (1) 50% for husband and wife respectively; (2) Deduction for married couples100%; The amount of personal income tax is: taxable income = (monthly income-five insurances and one fund-threshold-other deductions determined according to law-special additional deduction)/applicable tax rate-quick deduction. Personal income tax is the tax paid by residents to the state on their personal income. Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China;

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;

Individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.

(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.