“二套转首套”可享受住房贷款利息个税专项扣除

Core Viewpoint - The National Taxation Administration's 12366 tax service platform has clarified that individuals who meet certain conditions can enjoy personal income tax deductions on housing loan interest when converting a second home loan to a first home loan [1] Group 1: Policy Changes - Recent adjustments in personal housing loan standards have been made to stabilize the real estate market, implementing a "recognizing the house, not the loan" policy [1] - This policy change allows some homebuyers to benefit from a reduction in the interest rate of second home loans to that of first home loans [1] Group 2: Tax Deduction Benefits - There is significant interest in whether these homebuyers can qualify for the personal income tax special deduction on housing loan interest, which could provide a maximum tax deduction of 12,000 yuan per year for up to 20 years [1]