Conditional recognition?
1. There is a mortgage, and it is the mortgage interest generated by the first suite.
2. The first housing block can only enjoy one interest deduction.
3, both husband and wife, can be deducted by one party, after the deduction method is determined, it shall not be changed within one tax year.
4. The first set of housing loans incurred by husband and wife when they buy houses separately before marriage, and one set of housing after marriage can be deducted by the buyer according to the deduction standard of 100%. You can also deduct 50% each. The deduction method cannot be changed within one year.
For example, if the monthly pre-tax income is less than 77 12 yuan, there is no need to pay a tax. The monthly pre-tax income is 77 12 yuan, and the monthly salary is 6000 yuan after deducting five insurances and one gold according to the proportion of 22.2%. After deducting the exemption amount of 5000 yuan and the special deduction of mortgage interest 1000 yuan, the monthly tax payable is 0.
When the monthly income exceeds 77 12 yuan, the credit line increases with the increase of income, showing a step-by-step change. As China adopts progressive tax rate, the higher the income, the higher the corresponding tax rate. The pre-tax reduction of fixed interest is 65,438+0,000 yuan, which is actually a part of the reduction of the highest tax rate applicable to individuals.
According to the "Announcement of State Taxation Administration of The People's Republic of China on Issuing the Operation Measures for Special Additional Deduction of Personal Income Tax (Trial)" (State Taxation Administration of The People's Republic of China Announcement No.60, No.20 1 8), "Article 4 Taxpayers who enjoy special additional deductions for their children's education, continuing education, housing loan interest or housing rent, and support for the elderly may provide relevant information to the withholding agents of wages and salaries, from the date of compliance, or in March/KLOC-.
If a taxpayer obtains wages and salaries from two or more places at the same time, and the withholding agent handles the above-mentioned special additional deduction, the taxpayer can only choose to deduct the same special additional deduction from one of them in a tax year.
Article 5 When withholding taxes on wages and salaries, withholding agents shall handle special additional deductions for taxpayers according to the Information Form of Special Additional Deductions for Individual Income Tax submitted by taxpayers (hereinafter referred to as the Information Form of Deductions, see Annex).
Fourteenth taxpayers who enjoy the special additional deduction of housing loan interest should fill in the 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.