Mortgage tax rebate is introduced by the state to reduce the economic burden of taxpayers. In order to ensure that the burden reduction is implemented, it is natural to set corresponding application conditions, so not everyone can apply for mortgage tax refund.
First of all, you must pay personal income tax. Only by paying taxes first will there be a tax refund. Individual tax paid in the previous natural year and then applied for during March/KLOC-0 to June 30th of the following year, that is, the individual tax paid in the previous year will not be refunded; And the requirement is the first set of housing loans, and it is housing in China.