1, first of all, it depends on whether both parties are qualified to declare deductions;

(1) The monthly salary reaches 5000, or the annual salary reaches 60000;

(2) after reaching the wage standard, judge whether it belongs to the first home loan;

2. If both of them meet the requirements of pre-tax deduction of wages and belong to the other party's first housing loan, they can choose to deduct 50% from the other party or 100% from one of them, and both husband and wife can negotiate. If two people share 50% equally, then both parties need to fill in the form and choose (Yes) in the deduction ratio;

3. If only one person meets the requirements, only those who meet the requirements can be deducted at the rate of 65,438+000%, and the parties can choose to declare and choose the deduction ratio (No).