Legal analysis: 1. Open the personal income tax APP and log in to your personal account; 2. Find the option of "housing loan interest" in the column "I want to fill in the special additional deduction" on the homepage of the personal income tax APP, and click "housing loan interest" to enter the report; 3. Before filling in the form, the taxpayer needs to provide the property right certificate, loan contract and withholding agent information, and click "Next" after filling in the information; 4. Choose the year of deduction of housing loan interest and the method of housing loan. There are three ways of housing loans: commercial loans, provident fund loans and portfolio loans, and taxpayers choose one of them according to their actual loan situation; 5. Choose whether the loan has a spouse, and whether the first loan before marriage is deducted separately after marriage. If "Yes" is selected, you need to fill in the spouse information before entering the next step; 6. Finally, choose the declaration method and submit it. Taxpayers can choose to declare through withholding agents, or they can choose to declare themselves in the year of comprehensive income.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

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.