1. Collect application materials: prepare personal ID card, house purchase contract, house mortgage certificate, repayment certificate and other related materials;
2. Go to the local tax bureau: go to the local tax bureau with relevant materials to go through the formalities of personal income tax refund, fill out the tax refund application form and submit relevant materials for the record;
3. Audit by the tax bureau: The tax bureau will audit the application materials and feed back the audit results to the applicant after confirming that the applicant meets the tax refund conditions;
4. Receiving tax refund: After the approval, the applicant can take the tax refund application form and ID card and other related materials to the designated bank to receive tax refund.
Conditions for personal income tax refund on mortgage loans:
1, and the loan principal and interest are paid off in full;
2. The borrower is an individual, not an enterprise or institution;
3. The borrower has paid personal income tax when buying a house;
4. When the borrower applies for tax refund, the repayment history is clear;
5. In mortgage to buy a house, the loan period is longer than 2 years (5 years is required in some areas).
Materials to be prepared for personal income tax refund of mortgage loans:
1. house purchase contract: the house purchase contract is one of the necessary materials for personal income tax refund by mortgage, and the original or copy of the house purchase contract is required;
2. Property right certificate: Property right certificate is the proof that the purchaser legally owns the property, and it is also one of the necessary materials for applying for personal income tax refund on mortgage. Original or photocopy of property right certificate is required.
3. Mortgage repayment certificate provided by the bank: the mortgage repayment certificate provided by the bank is required to prove that the purchaser has paid off the mortgage on time, and the original or copy of the certificate is required.
4. Personal identification: proof of identity of the purchaser, such as ID card and household registration book, is required.
5. Personal bank account information: provide the buyer's personal bank account information, including bank card number and bank.
To sum up, the conditions and specific operation procedures of personal income tax rebate may vary from region to region. Before handling the tax refund, first understand the relevant policies and procedures of the local tax bureau to avoid unnecessary trouble.
Legal basis:
Article 14 of the Interim Measures for Special Additional Deduction of Individual Income Tax
If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months.