1. Download and fill in the personal income tax special additional deduction information form. This form can be downloaded from the website of the Inland Revenue Department or collected at the window of the Inland Revenue Department. The contents to be filled in the form include: taxpayer information, mortgage information (including loan contract number, loan bank, loan term, etc.). ), spouse information and so on.
2. Submit the completed personal income tax special additional deduction information form to the subordinate unit for verification and seal.
3. Submit the stamped Personal Income Tax Special Additional Deduction Information Form to the local tax authorities for review.
4. After approval, the tax authorities will refund the tax refund amount to the designated bank card. If the review fails, it is necessary to re-check whether the information filled in is correct. If there is any problem, modify it in time and resubmit it.
To enjoy the mortgage tax rebate policy, you must meet the following conditions:
1, which must be the first home loan;
2. The mortgage must occur on June 0, 20265438, June 0, 20265438 to February 2022, and June 0, 20265438;
3. Mortgage interest must be paid on time;
4, must meet the national individual housing loan standards. If the mortgage has been paid off, you can't apply for tax refund.
The tax refund is only for the house that is repaying the loan.
To sum up, the government has made a series of adjustments to the mortgage tax rebate policy, mainly including changes in application conditions, tax rebate amount and application process. The new policy makes it clear that eligible taxpayers can enjoy a higher amount of tax refund, and simplifies the application process so that more people can apply for tax refund conveniently. In addition, the new policy has also made some adjustments to the time node of tax refund, which has improved the efficiency of tax refund.
Legal basis:
Detailed rules for the implementation of the tax collection and management law
Article 78
If the tax authorities find that taxpayers pay more taxes, they shall go through the formalities of tax refund within 10 days from the date of discovery; If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund. The tax refund for overpayment of taxes plus interest on bank deposits in the same period as stipulated in Article 51 of the Tax Administration Law does not include settlement tax refund, export tax refund and various tax reductions and exemptions. The tax refund interest shall be calculated according to the deposit interest rate stipulated by the People's Bank of China on the day when the tax authorities handle the tax refund formalities.