Legal analysis: personal mortgage can be refunded. When calculating the annual personal income tax, those who meet the special additional deduction conditions of housing loan interest can apply for mortgage tax refund. When we apply for mortgage tax refund, we must first meet the standard of individual tax payment, and then we can apply for tax refund after paying a tax. Secondly, buyers need to buy the first home through loans to enjoy it. Starting from the first repayment month, one year is regarded as a tax refund cycle. Everyone should apply for tax refund to the relevant departments in time within the specified time. If you don't apply for tax refund within 3 months after one year, you can't make up the application. To apply for tax refund, you need to prepare relevant information in advance, such as the first suite, bank mortgage repayment certificate, tax payment certificate and so on. After preparing the relevant supporting materials, you can go to the relevant counter of the local administrative service center for tax refund registration. Generally, it is deducted according to the standard of 12000 yuan per year.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Can I get a property tax refund without tax?

Non-refundable mortgage tax

According to the Individual Income Tax Law of People's Republic of China (PRC), you can't refund your mortgage without paying taxes.

Property tax is an indispensable expense when buying a house. Recently, however, many people are talking about tax refund. For those who are inexperienced and do not know the relevant information, they don't know what the tax refund is about. In fact, when it comes to tax refund, you can get a tax refund not by applying for a tax refund, but by meeting the tax refund conditions. Then Bian Xiao will tell you that the mortgage can be refunded? What is the mortgage tax rebate?

Can the mortgage be refunded?

Mortgage tax rebate means that when calculating personal income tax, those who meet the special additional deduction conditions of housing loan interest can apply for mortgage tax rebate.

According to Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax, if a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund to buy a house for himself or his spouse in China, the interest expenses incurred from the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months.

Taxpayers can only enjoy a first home loan interest deduction. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.

Can I apply for a tax refund if my salary is not enough to pay taxes?

Legal analysis: If the annual income is below 60,000, you can apply for tax refund in the first half of the year. If the wages of workers reach the standard of paying individual taxes, they need to pay personal income tax. Personal income tax shall be levied on the income from one-time economic compensation obtained by individuals due to the termination of labor contracts. This is not absolutely non-refundable, and can be judged according to the following methods: it is to see if there is any withholding tax. Log in to the personal income tax APP, you can check the income for one year, and you can also check the tax payment. Without paying taxes, it is obviously impossible to refund taxes; However, if there is tax, the tax paid can probably be refunded in full. Calculate the comprehensive income according to the steps and apply for tax refund. The reason why the tax refund can be made at the time of final settlement is that the tax has been paid at the time of withholding, and the tax withheld is more than the actual tax to be paid. After the individual tax reform, the basic expenses will be reduced by 60 thousand. Under such circumstances, when our monthly salary is less than 5,000 yuan, deducting the basic expenditure of 5,000 yuan per month is not enough to pay taxes.

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

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.

Wages are not tax-free. Can the mortgage be refunded?

Legal analysis: No, you can't declare export tax rebate without paying personal income tax. The premise of applying for tax exemption is:

1. The comprehensive income in the previous year was less than 60,000, but personal income tax was generally paid in advance.

2. Special additional deductions that met the eligibility criteria in the previous year but were deducted when paying taxes in advance.

3. Because of students' employment, resignation or income in certain months of the year, tax incentives are inconsistent.

4. If an enterprise is not employed and only obtains income from labor remuneration, royalties and royalties, it must be settled and deducted from all kinds of taxable income according to the annual declaration.

5. Last year, the withholding tax rate applicable to income from labor service remuneration, manuscript remuneration and royalties was higher than the comprehensive income tax rate.

6. Enjoy or not fully enjoy preferential tax policies when paying taxes in advance.

7. There are qualified charitable donations, but the tax is not deducted in advance.

Legal basis: Article 78 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection. If the tax authorities find that taxpayers pay more taxes, they shall go through the formalities of tax refund within 10 days from the date of discovery. If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund. The tax refund for overpayment of taxes plus interest on bank deposits in the same period as stipulated in Article 51 of the Tax Administration Law does not include settlement tax refund, export tax refund and various tax reductions and exemptions. The tax refund interest shall be calculated according to the deposit interest rate stipulated by the People's Bank of China on the day when the tax authorities handle the tax refund formalities.