Legal Analysis: According to the regulations, taxpayers or their spouses use commercial banks or housing provident fund loans alone or jointly for their own or their spouses' housing in China, and the interest expenses incurred from the first housing loan can be used for tax relief. According to the regulations, the special additional deduction of housing loan interest is fixed according to the standard of 1000 yuan per month, and the maximum deduction period is no more than 240 months. In addition, both husband and wife can be deducted by one party according to the standard of 1 1,000 yuan, or by both parties according to the standard of 500 yuan.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.