手把手教您：享受住房贷款利息专项附加扣除

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for housing loan interest during the 2024 individual income tax comprehensive income settlement process, emphasizing the importance of understanding the operational procedures within the personal income tax app [1][2]. Summary by Sections Policy Overview - Taxpayers can deduct the interest paid on the first housing loan for purchasing residential property in China, either individually or jointly with a spouse, in the year the interest is incurred, according to specified standards [2]. Step-by-Step Guide - Step 1: Log into the personal income tax app, select "Special Additional Deductions," choose "Housing Loan Interest," and confirm the deduction year. Prepare property ownership proof and loan contracts before proceeding [4]. - Step 2: Confirm basic information, including personal and spouse details. If applicable, add spouse information if not previously entered [7][8]. - Step 3: Fill in housing loan information, including property ownership proof and loan details. Confirm the accuracy of the information before moving to the next step [9][11]. - Step 4: Enter the deduction ratio based on whether both spouses had first housing loans before marriage. The default deduction ratio is 100% unless both had loans, in which case it can be 50% each [13]. - Step 5: Choose the declaration method, either through the withholding agent or self-declaration during the annual settlement. Submit the information after confirming its accuracy [15]. Important Reminders - Taxpayers must ensure compliance with regulations regarding the deduction for housing loan interest, including the maximum deduction period of 240 months and the stipulation that only one first housing loan interest deduction is allowed [15].