I. Loan contract
The loan contract is one of the core proof materials of personal income tax mortgage relief. It records the loan amount, interest rate, repayment period, loan purpose and other important information in detail. The tax authorities need this information to verify the taxpayer's loan situation and determine whether it meets the conditions for mortgage relief. Therefore, taxpayers must provide the original or copy of the loan contract when applying for mortgage relief.
Second, the repayment record
The repayment record is an important proof that taxpayers repay their mortgages on time. This usually includes repayment details or running accounts provided by banks or financial institutions. These records show the taxpayer's repayment in detail, including the repayment amount, repayment date and repayment method. By reviewing these records, the tax authorities can confirm whether taxpayers are eligible for mortgage relief.
Third, the purchase contract
The purchase contract is an important document to prove the taxpayer's purchase. It records the purchase price, payment method and basic information of the house. This information helps the tax authorities to verify whether the house purchased by taxpayers is the first home, so as to judge whether it meets the requirements of the mortgage relief policy. Therefore, when taxpayers apply for mortgage relief, they also need to provide the original or copy of the purchase contract.
In addition to the above-mentioned main certification materials, taxpayers may also need to provide other relevant certification materials according to the requirements of the tax authorities, such as housing property certificates and identity cards. These materials will help the tax authorities to further verify the identity and housing information of taxpayers and ensure the accurate implementation of the mortgage relief policy.
Taxpayers should pay attention to ensuring the authenticity and integrity of these certification materials when preparing them. Any false or forged materials may lead to rejection of the application or legal liability. Therefore, taxpayers should carefully check all materials to ensure that they truly reflect their mortgage situation.
To sum up:
Personal income tax mortgage certification materials mainly include loan contracts, repayment records and purchase contracts and other related documents. These materials are used to prove that taxpayers are repaying their mortgages and enjoy the corresponding preferential tax policies accordingly. When applying for mortgage relief, taxpayers should provide true and complete supporting materials and abide by the relevant regulations and requirements of tax authorities.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 stipulates: Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
individual income tax law of the people's republic of china rules for its implementation
Article 15 stipulates that the special additional deduction stipulated in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law includes expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly. The specific scope, standards and implementation steps shall be determined by the State Council and reported to the NPC Standing Committee for the record.