Legal analysis: personal income tax can be refunded, but taxpayers can only enjoy the first home loan interest deduction once. Taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds individually or jointly to purchase houses for themselves or their spouses in China. In the year when the loan interest actually occurs, the interest expense of the first home loan shall be deducted according to the standard amount of 1 000 yuan per month, and the maximum deduction period shall not exceed 240 months. For the first set of housing loans that occurred when the husband and wife bought houses separately before marriage, they can choose one set of housing to buy after marriage, and the purchaser can deduct it at 100% of the deduction standard, or both husband and wife can deduct it at 50% of the deduction standard for their own houses. The specific deduction method cannot be changed within a tax year. Housing loan interest can be deducted before calculating the taxable income of individual income tax, and can only be deducted in the same tax category, and cannot be deducted together with other taxes or expenses.

Legal basis: Interim Measures for the Administration of Personal Loans.

Article 38 The lender shall, in accordance with the provisions of laws and regulations and the provisions of the loan contract, investigate the liabilities for breach of contract for the borrower's failure to provide true and complete information or to use and pay the loan as agreed in the contract. The acquiring bank shall adopt strict technical means to monitor the use of the acquiring mobile terminal, and do not pay regular return visits to ensure that the acquiring mobile terminal does not exceed the contracted scope.

Article 39 The collection shall be made from the lender himself and his guarantor, and shall not be made from a third party unrelated to the debt, and shall not use violence, coercion, intimidation, abuse and other improper collection behaviors. Records should be kept for at least 2 years for future reference.