我上个月贷款买了新房，如何享受住房贷款利息专项附加扣除？如何操作？操作步骤

Core Viewpoint - In China, taxpayers can deduct interest expenses on the first home loan, which is financed through commercial loans or housing provident fund loans, at a fixed rate of 1,000 yuan per month for the year in which the interest is incurred [3]. Deduction Scope - The deduction applies to interest expenses incurred on the first home loan taken by the taxpayer or their spouse for purchasing housing within China [5]. - The first home loan is defined as a loan that enjoys the first home loan interest rate [5]. Deduction Standard - The deduction standard is set at 1,000 yuan per month, with a maximum deduction period of 240 months [5]. - Taxpayers can only enjoy the first home loan interest deduction once [5]. Deduction Entities - Unmarried taxpayers can deduct the interest themselves [5]. - Married taxpayers can choose which spouse will claim the deduction, and this choice cannot be changed within the same tax year [5]. - If both spouses purchased homes before marriage, they can choose to deduct 100% from one property or split the deduction 50% for each property [5]. Deduction Duration - The deduction period lasts from the month the loan repayment begins until the loan is fully repaid or the loan contract is terminated, with a maximum of 240 months [5]. Application Process - Taxpayers can log into the personal income tax app, select "Housing Loan Interest," and fill in the required information for the deduction [6][7]. - Taxpayers can choose to have the deduction reported by their employer monthly or file it themselves annually [8]. Important Reminders - Taxpayers can only claim the first home loan interest deduction once, regardless of the duration or ownership status of the property [9]. - Taxpayers and their spouses cannot simultaneously claim deductions for housing loan interest and housing rent within the same tax year [10]. - If a combination of provident fund and commercial loans is used, the taxpayer can still qualify for the deduction as long as one of the loans is issued at the first home loan interest rate [10].