According to the information of the Chinese government website, taxpayers or their spouses use the personal housing loan or housing accumulation fund of commercial banks alone or jointly to buy houses for themselves or their spouses in China, and the interest expenses incurred in the first housing loan can enjoy the special additional deduction of housing loan interest. In the year when the loan interest actually occurs, it shall be deducted according to the standard of 1 000 yuan per month, and the longest deduction period shall not exceed 240 months.