官方明确！“二套转首套”可抵扣个税

Core Points - The National Taxation Administration has clarified that taxpayers who meet certain conditions can enjoy a personal income tax deduction for housing loan interest when converting a second home loan to a first home loan, allowing for a tax deduction of 12,000 yuan annually [1][2] - The policy adjustment aims to stabilize the real estate market by implementing a "recognize house but not loan" standard, enabling some buyers to change their second home loan interest rates to first home loan rates [1][2] - Taxpayers can claim the housing loan interest deduction through the personal income tax APP by providing relevant loan information and documentation [2] Group 1 - The National Taxation Administration's response to public concerns regarding the eligibility for housing loan interest tax deductions under the new policy [1][2] - The "recognize house but not loan" policy allows families without complete housing in the local area to apply for loans under first home conditions, regardless of previous loan usage [2] - Taxpayers can enjoy a maximum of 12,000 yuan tax deduction per year for up to 20 years, based on the provisions of the national policy [2][3] Group 2 - Taxpayers who have conducted a "loan replacement" and signed a new loan contract at the first home interest rate can continue to enjoy the housing loan interest deduction [3] - The National Taxation Administration also states that taxpayers who switch from commercial loans to housing provident fund loans can maintain their eligibility for the housing loan interest deduction if the new loan meets the first home conditions [3]