According to the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax (Guo Fa [2065 438+08]4 1No.),
Article 14 The first home loan refers to the interest rate of the first home loan when buying a house. Taxpayers can only enjoy a first home loan interest deduction. In fact, taxpayers can consult the bank where they borrow money.