来源|财联社 国家税务总局12366纳税服务平台近日以热点问题答复的形式，回应住房贷款利息专项附加扣除相关问题。 有购房者为这种情况：其用贷款买了一套住房，当年将该房屋贷款还清后置换了另一套住房，第二套房贷银行依旧给其的是首套房贷款利率，第一套 房时其已享受过贷款利息政策。 对于其第二套房贷利息是否可以再享受住房贷款利息专项附加扣除政策的问题，国家税务总局厦门市税务局回复，纳税人只能享受一次首套住房贷款 的利息扣除。 有购房者为如下情况：之前住房贷款是首套房贷利率，并享受了住房贷款利息专项附加扣除。《关于降低存量首套住房贷款利率有关事项的通知》发 布后，其作了"贷款置换"并新签了贷款合同，新贷款仍享受首套房贷利率。但政策规定纳税人只能享受一次住房贷款利息专项附加扣除，请问"贷款 置换"后其是否还能继续享受住房贷款利息专项附加扣除。 对此，纳税服务平台回复，此种情况可以享受住房贷款利息专项附加扣除。纳税人按照《关于降低存量首套住房贷款利率有关事项的通知》规定进行 存量住房贷款置换的，由于置换前后纳税人的住房仍为同一套，可以继续享受住房贷款利息专项附加扣除。 "事实上，引发市场关注的这项措施，并非新的政策。住房贷 ...

Core Viewpoint - The National Taxation Administration of China has clarified that individuals who convert their second home loans to first home loans can continue to enjoy tax deductions on housing loan interest, following the new policy of "recognizing homes, not loans" [1][4]. Group 1: Policy Changes - The new policy allows individuals to change their second home loan status to first home loan status, enabling them to benefit from lower interest rates and tax deductions on loan interest [1][5]. - Taxpayers can continue to enjoy the housing loan interest special deduction if they replace their existing loans under the new guidelines, as long as the property remains the same [3][4]. Group 2: Tax Deduction Details - The housing loan interest special deduction allows for a monthly deduction of 1,000 yuan, with a maximum deduction period of 240 months, totaling up to 240,000 yuan over 20 years [4]. - Individuals who have not previously enjoyed the housing loan interest special deduction can start benefiting from it from the month they begin repayments at the first home loan interest rate [4]. Group 3: Market Implications - The policy is expected to lower the basic living costs for residents and support continued home ownership, which may prevent disorderly selling and early loan repayments [4]. - The reduction in housing holding costs is anticipated to positively impact housing demand in the second quarter and beyond [5].