Deduct monthly according to the standard of 1000 yuan.
From the first repayment month of the taxpayer's first suite, it is deducted according to the standard quota of 1000 yuan per month, that is, the maximum deduction can be 12000 yuan per year.
Only one of housing loan interest deduction and housing rent tax deduction can be selected.
Users can only choose one of housing loan interest tax deduction or housing rent tax deduction when handling tax refund.
Must be the first suite.
When the user applies for tax refund, the loan applied for by the real estate must belong to the first-home housing loan and still be repaid in the deduction year of 20021.
Common situations are:
(1) The annual comprehensive income in 2020 is less than 60,000 yuan, but personal income tax is usually paid in advance.
(2) There are eligible special additional deductions in 2020, but no deductions were declared when paying taxes in advance.
(3) Due to employment in the middle of the year, resignation or lack of income in some months, the deduction of expenses of 60,000 yuan, special deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance, tax deferred pension insurance, etc. is insufficient.
(4) No employer, only income from labor remuneration, manuscript remuneration and royalties, which needs to be deducted before tax through annual settlement.
(5) The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income of the whole year for the taxpayer's income from labor remuneration, manuscript remuneration and royalties.
(6) When paying taxes in advance, those who fail to declare or fully enjoy the comprehensive income tax concessions, such as the reduction of personal income tax concessions for the disabled, etc.
(7) qualified charitable donation expenses, but not deducted when paying taxes in advance, etc.
It should be noted that taxpayers who apply for tax refund in 2020, if they fail to apply for tax payment in 20 19, or refuse to correct or explain the situation after being notified by the tax authorities that there are doubts in the 20 19 final declaration, need to apply for tax refund according to law after applying for tax payment in 20 19 final declaration, correcting declaration or explaining the relevant situation.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.
Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.
Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.