According to the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax,
(Guo Fa [2018] No.41) The relevant provisions: "If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing provident fund to buy a house for himself or his spouse in China, the interest expenses incurred from the first housing loan will be deducted according to the standard quota of 1000 yuan per month in the year when the loan interest actually occurs, and the longest deduction period will not exceed 200 yuan. Taxpayers can only enjoy a first home loan interest deduction. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.
Taxpayers should keep housing loan contracts and loan repayment expenditure vouchers for future reference.
Housing and urban-rural construction departments provide housing (including public rental housing) rental information and housing provident fund management institutions housing provident fund loan repayment expenditure information;
The People's Bank of China and the financial supervision and administration department provide information on the repayment expenditure of housing commercial loans. "
According to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.60, 20 18), "The calculation time for taxpayers to enjoy the special additional deduction that meets the requirements is: housing loan interest. From the month of repayment agreed in the loan contract to the month when the loan is fully paid off or the loan contract is terminated, the maximum deduction period shall not exceed 240 months.
Taxpayers who choose to enjoy special additional deductions when withholding agents pay wages and salaries shall fill in and submit the deduction information form to withholding agents when they enjoy it for the first time; If the relevant information changes in the middle of the tax year, the taxpayer shall update the corresponding column of the Deduction Information Form and submit it to the withholding agent in time.
Taxpayers who change their work units need to make special additional deductions from the newly appointed or hired withholding agents, and should fill in and submit the deduction information form to the withholding agents in the month of employment.
Taxpayers who enjoy the special additional deduction of housing loan interest shall fill in information such as housing ownership information, housing location address, loan method, loan bank, loan contract number, loan term, first repayment date, etc. If the taxpayer has a spouse, fill in the name of the spouse, the type and number of identity documents.
Taxpayers need to keep information for future reference, including: housing loan contracts, loan repayment expenditure vouchers and other information.
Taxpayers shall keep the Deduction Information Form and related materials for future reference within five years after the end of the statutory settlement period.
The withholding agent shall keep the deduction information form submitted by the taxpayer to the withholding agent for five years from the year following the withholding year.
When the tax authorities check, the taxpayer can't provide the retained information for future reference, or the retained information for future reference can't support the relevant situation, and the tax authorities may require the taxpayer to provide other supporting evidence; If other supporting materials cannot be provided, or the supporting materials are still insufficient, the relevant special additional deduction shall not be enjoyed.
If a taxpayer is under any of the following circumstances, the competent tax authorities shall order it to make corrections; If the circumstances are serious, it shall be included in the relevant credit information system and joint punishment shall be implemented in accordance with the relevant provisions of the state; Involving violations of the tax administration law and other laws and regulations, the tax authorities shall deal with it according to law:
(1) submitting false special additional deduction information;
(2) Repeatedly enjoying special additional deductions;
(three) beyond the scope or standard to enjoy special additional deduction;
(4) refusing to provide information for future reference;
(5) Other circumstances stipulated by State Taxation Administration of The People's Republic of China.
If a taxpayer submits false deduction information in his work or business unit, the tax authorities shall order him to correct it and notify the withholding agent at the same time. "
Despite my last experience, I can't help asking if anyone has read the words 1 124 above. Did you sleep well? Ok, hydrology is over, please understand the document by yourself. ......
Anyway, we only discuss the interest on housing loans in two documents. What's written on the document?
I. Theme
What kind of people can enjoy this tax policy? Get up and get to the point! This is the easiest mistake to make. Pay attention to two key words in the document: the interest rate of the first home loan and one-time enjoyment.
What do the key words mean? A few examples are obvious:
In the first case, Lao Wu next door owns a self-occupied house (paid in full in one lump sum), and there was no housing loan record before 20 19. In 2020, he bought a house with a commercial loan. Can he enjoy special additional deduction?
In the second case, Lao Guo owns a self-occupied house (commercial loan) and paid off the last loan before 20 19. In 2020, he bought a house and used a commercial loan. Can he enjoy special additional deduction?
In the third case, Xiao Wu owns a set of self-owned housing (commercial loan), but he forgot to fill in the special additional deduction information of 20 19 housing loan interest because he didn't read "On the Final Settlement of Personal Income Tax". In 2020, in order to buy an improved house, he will pay off the commercial loan in advance and sign a new commercial loan contract with the bank. Can he enjoy special additional deduction?
In the fourth case, Lao Tang owns a set of self-owned housing (commercial loan), and the special deduction information of housing loan interest is 20 19. Because I read the Regulations on the Final Settlement and Payment of Personal Income Tax, can I enjoy special additional deduction if I sign a new commercial loan contract with the bank in 2020 in order to buy an improved house and pay off the commercial loan in advance?
In the fifth case, Xiao Li doesn't have a house, and the special additional deduction information for housing rent is 20 19. Please read "About the Settlement and Payment of Personal Income Tax". In 2020, he bought a new house and signed a commercial loan contract with the bank. Can he enjoy special additional deduction?
In the sixth case, Lao Huang bought two houses before 20 19, all with commercial loans, and neither of them was paid off. Can he enjoy special additional deduction?
In the above six situations, if only one of the exam points fails, two answers are incomprehensible, three answers and four answers can pass, five answers get full marks, six answers are definitely blind answers, and zero points are given directly. What kind of situation can't be deducted? I quit in order to prevent being beaten. I will directly announce the answer-the fourth one, which will be analyzed in detail below.
The first housing loan refers to the housing loan that enjoys the interest rate of the first housing loan when buying a house. This sentence is to recognize the loan but not the house! No matter how many houses are registered in the Housing Authority under the taxpayer's name, as long as the loan interest rate given by the housing bank is the first set of housing loan interest rate, it is in line with the policy. The mortgage interest rate policy of financial institutions is changeable. For example, the Notice on Further Improving Housing Financial Services issued by the People's Bank of China and the China Banking Regulatory Commission in 20 14 stipulates that families with 1 apartment who have settled their house purchase loans can still implement the first set of policies when they apply for loans to buy houses again. This is the policy of "no loan, no house". I checked this with my beautiful friends in the bank (it's really beautiful, fair-skinned, and has a good temperament), which belongs to the policy being implemented.
You can only enjoy it once: as long as you declare that you have deducted a set of housing loan interest, there is a record of deducting housing loan interest in the personal income tax special additional deduction information system. Regardless of the length of time or the ownership of the house, taxpayers are not allowed to enjoy the deduction of interest on housing loans from other houses.
Now you can understand why the fourth one can't be filled in, right? Don't understand? I'd better say it again.
In the first case, because Lao Wu has not reported the special deduction information of housing loans, of course, he can report new events.
In the second case, Lao Guo probably enjoyed the preferential policy of refusing loans, and the second suite still used the interest rate of the first home loan, which he happily filled out when it actually happened.
In the third case, Xiao Wu paid off the commercial loan in advance and then re-signed the commercial loan contract with the bank. This contract is likely to implement the first set of housing loan interest rates. The termination of his last contract will not affect the ongoing contract. He filled out the form with an embarrassed expression.
In the fourth case, because Lao Tang filled in the special deduction information of housing loan, he could not fill in the new loan contract information. Not only that, because the contract in the deduction information is terminated, he also needs to change the deduction information at the time of termination and cancel the special deduction for housing loans. Old Tang must regret reading my article. Don't ask me who Don is. I blacklisted him for fear of being scolded. ......
In the fifth case, the first suite purchased by Xiao Li must be the first home loan interest rate, and he must have filled in the deduction information. At this time, it should be noted that housing loan interest and housing rent special deduction information are incompatible and can only exist. Remember, remember.
In the sixth case, one of Lao Huang's two suites must be the first set of housing loan interest rates, and it is good for him to choose a house with preferential interest rates.
The actual situation is far more than the above six. For example, provident fund loans are not written, and many houses are not written, but why only six types are listed? I'm too lazy to write because it's too complicated. Just kidding, because the number of houses is not good, the use of provident fund is stricter than commercial loans. To meet the preferential interest rate of commercial loans, provident fund loans are likely to be preferential interest rates. The key lies in communication with financial institutions, and the examples will not be endless.
Second, time.
When to enjoy the policy and when to end it? Three key time points:
First, the month of repayment.
Second, the month when the contract was terminated.
Third, the longest period is no more than 240 months.
In short, look at the contract! The contract is clear enough. Just fill in the corresponding form. The contract has been terminated. What if I intentionally don't modify the information? In the past, this kind of behavior of quietly Mimi could really get away with it. Now, please allow me to laugh for a while. In the era of big data, it is no longer manual screening. Do you think the data exchange between banks and provident fund centers and the tax system is abnormal in a few seconds? This practice is out of date.
Third, responsibility.
As a taxpayer, what responsibility should I take for the information I fill in? What punishment should I accept for violating the regulations? Two key words: five-year preservation and credit information system.
If the tax authorities have doubts about the information you fill in, who will prove the accuracy of the information? Of course it's you. Who else? Of course, I won't directly ask you for information now. The conclusion of big data exchange is much more accurate than your information. Looking for you is just a formality.
The tax authorities found you, and then you got away. Credit information system and joint punishment directly affect your life. But don't worry, major tax-related violations with obvious subjective intentions are the focus of investigation. If the amount is small and the malice is not obvious, the tax should be paid and the correction should be made.