2. Calculation formula of mortgage tax rebate: If the personal income tax actually paid in the previous year is less than the special additional deduction for mortgage, the mortgage tax rebate = the personal income tax actually paid; If the personal income tax actually paid in the previous year is greater than the special deduction of mortgage, the mortgage tax rebate = the special deduction of mortgage.
Application conditions for mortgage tax refund
1, first of all, you have to pay personal income tax, and there will be a tax refund only if you pay the tax first;
2. The individual tax was paid in the previous natural year, and then the application was made in March 1 to June 30th of the following year, that is, the individual tax paid in the previous year will not be refunded;
3. The requirement is the first housing loan, and the housing is in China.
Don't worry, choose a good house, go to happiness first.
Matters needing attention in mortgage tax refund
1, two houses can also be deducted.
If the taxpayer fails to declare the deduction of housing loan interest, then the second house he bought according to the first housing loan interest rate can enjoy the deduction of housing loan interest.
You can go to the service hall.
If the taxpayer is really in a hurry and has not made an appointment to the right date, he can also go directly to the tax service hall of the competent tax authority.
Before applying for tax refund, it is recommended to prepare relevant materials in advance, such as the first suite certificate, bank mortgage repayment certificate, tax payment certificate, etc.
3. Housing rent.
Housing loan interest and housing rent can only be selected. If the housing loan interest is deducted, the housing rent can no longer be deducted, and vice versa.
In fact, mortgage interest is non-refundable and is deducted from personal income tax. If both husband and wife are taxpayers, the total amount can only be 1000 yuan when applying for mortgage tax refund.
5. The deduction period shall not exceed 240 months.
The interest on housing loan starts from the month when repayment is agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, and the maximum deduction period is no more than 240 months.
legal ground
Law of People's Republic of China (PRC) on the Administration of Tax Collection (revised on 20 15).
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.