It is declared through the withholding agent. Advantages: you can enjoy special tax deduction every month; Disadvantages: the unit is responsible for the declaration, which will involve personal privacy.

It is a comprehensive annual income self-declaration, with advantages: protecting personal privacy; Disadvantages: I don't enjoy the special tax deduction every month, and I can't return it until the second year.

Property buyers can choose what suits them according to their own situation and personal wishes.

First of all, there are two ways for borrowers to apply for mortgage tax refund. One is to declare through the withholding agent, and the other is to declare by oneself in the year of comprehensive income.

Advantages of withholding agent's declaration: you can enjoy special tax deduction every month; Disadvantages: the unit is responsible for the declaration, which will involve personal privacy. Advantages of annual self-declaration of comprehensive income: protection of personal privacy; Disadvantages: I don't enjoy the special tax deduction every month, and I can't return it until the second year.

Normally, as long as the borrower is a taxpayer, he needs to participate in the comprehensive tax system. What is a comprehensive tax system? That is, the individual's comprehensive income is consolidated throughout the year, and then the taxes and fees are calculated on an annual basis. If the advance payment is higher than the annual settlement, tax refund will be generated, otherwise, tax will be paid.

For mortgage, you must know that you must be the first suite before you can apply. The deduction standard for mortgage interest expenses is fixed monthly 1000 yuan, and the maximum deduction can be 12000 yuan per year. The maximum deduction period is 240 months, which is 20 years.

When enjoying this benefit, buyers can choose to deduct tax or refund tax. Many borrowers don't know which is better, but in fact, whether it is tax deduction or tax rebate, the actual amount is the same, and there is no more cost-effective statement.

Which is the declaration method of mortgage tax deduction?

Legal analysis: individual income tax housing loan declaration methods are: through withholding agent declaration. Self-declaration of comprehensive annual income. Select 1. to declare through the withholding agent, and the work unit will operate on its behalf, and the unit will obtain the relevant information about my declaration. Option 2. Self-declaration of comprehensive annual income. I should declare it myself. Personal property information is relatively confidential. Declare through withholding agent: This means to declare personal information to the company. Every month, the tax authorities will push the relevant information of special additional deduction to the company in full, and the company can obtain the information of special additional deduction submitted by employees from the withholding software, and calculate the tax that employees should withhold and pay in advance, and then apply to the tax authorities for full tax declaration. Finally, the tax payable is deducted from the salary, and the rest is the salary. 2. Self-declaration of comprehensive income in the year: this means directly reporting to the tax authorities, that is, the tax is deducted normally when the unit pays wages every month, and then the taxpayer himself goes to the tax authorities for settlement and payment in the second year, and provides relevant information to the tax authorities for tax refund.

Legal basis: Individual Income Tax Law of the People's Republic of China.

Article 9 Individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.

Article 10 Under any of the following circumstances, taxpayers shall file tax returns according to law:

(a) to obtain comprehensive income needs to be settled;

(2) There is no withholding agent for obtaining taxable income;

(3) Taxable income is obtained, and the withholding agent fails to withhold the tax;

(4) Obtaining overseas income;

(5) Cancellation of China household registration due to emigration;

(6) Non-resident individuals obtain wages and salaries from more than two places in China;

(seven) other circumstances stipulated by the State Council. Withholding agents shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees, and provide taxpayers with information such as their personal income and tax withheld.

Eleventh individual residents to obtain comprehensive income, the annual calculation of personal income tax; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.

Article 12 Taxpayers shall calculate individual income tax on an annual basis after obtaining business income. Taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance. Settle the income before March 31st of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.

Article 13 If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax. If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year after obtaining the income; If the tax authorities notify the taxpayer to pay within the time limit, the taxpayer shall pay the tax within the time limit. Individual residents who obtain income from outside China shall declare and pay taxes within March 1st to June 30th of the following year. Non-resident individuals who obtain income from wages and salaries from more than two places in China shall declare and pay taxes within 15 days of the following month. Taxpayers who cancel their household registration in China due to emigration shall go through tax settlement before canceling their household registration in China.

How to choose the declaration method of personal income tax on mortgage?

Legal analysis: there are two main ways to declare personal income tax: through withholding agents and self-declaration in the year of comprehensive income. 1. Special additional deduction information that needs to be submitted when the withholding agent declares the withholding agent's application for withholding and prepayment of personal income tax for relevant personnel. 1. You can enjoy the discount every month; 2. The unit is responsible for the declaration, and it is necessary to hand over all the privacy of its home to the company for the company to pay. Two, the special additional deduction information submitted by the annual self declaration of comprehensive income can be deducted before tax in the annual self declaration of comprehensive income. Self-declaration means that there is no discount every month and it will be returned the next year;

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, 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;

Which declaration method to choose for individual tax mortgage?

Legal analysis: There are two ways to declare personal income tax mortgage, namely annual declaration and self-declaration. When the withholding agent declares, the tax will be paid on behalf of the unit, and the tax will be reduced every month. Self-declaration of annual comprehensive income means that the unit does not need to pay taxes or reduce taxes on its behalf, but needs to provide a unified social credit code in the process of information reporting, which can be obtained and filled in through online inquiry. Personal income tax and housing loan declaration methods are,

1. Declared by withholding agent.

2. Self-declaration of comprehensive annual income.

Select 1. to declare through the withholding agent, and the work unit will operate on its behalf, and the unit will obtain the relevant information about my declaration.

Option 2. Self-declaration of comprehensive annual income. I should declare it myself. Personal property information is relatively confidential.

Article 9 of the Individual Income Tax Law of the People's Republic of China takes the income as the taxpayer and the unit or individual who pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be used as the taxpayer identification number; if the taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.

Legal basis: Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax of the People's Republic of China. If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund to buy a house in China for himself or his spouse, the interest expenses incurred on the first housing loan shall be deducted according to the standard fixed amount of 1000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months.