According to Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax, if a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund to buy a house for himself or his spouse in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.
Other provisions on special additional deduction of individual income tax.
Interim Measures for Special Additional Deduction of Individual Income Tax Article 25 When a taxpayer enjoys special additional deduction for the first time, it shall submit the relevant information of special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall submit the relevant information to the tax authorities in time, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the submitted information. Where the special additional deduction information changes, the taxpayer shall provide relevant information to the withholding agent or tax authorities in a timely manner.
Refer to the above? China Government Net-Interim Measures for Special Additional Deduction of Individual Income Tax