Simply put, if you choose "Yes", 50% will be deducted for both husband and wife, and if you choose "No", 100% will be deducted for the individual. The specific analysis is that "whether to get the first loan before marriage" is the first condition, and "deducting 50% after marriage" is the second condition. As long as one item does not meet, choose "No"; if both items meet, choose "Yes".

Before marriage, couples buy houses separately, voluntarily deduct 50% of the houses they buy respectively, and then choose "Yes" to deduct 50% respectively.

In short, even if both husband and wife buy the first suite before marriage, they can only enjoy the standard fixed deduction of 1 000 yuan per month after marriage, but they can choose to deduct 50% or 1 000% respectively.

Is the first loan before marriage deducted 50% after marriage?

If No is selected, 100% will be deducted. "Whether to get the first loan before marriage" is the first condition, and "50% deduction after marriage" is the second condition. As long as one item does not meet, choose "No", and if both items meet, choose "Yes". Unmarried first suite does not meet the first condition. If "No" is selected, it will be deducted according to the proportion of 100%. If "Yes" is selected, 50% will be deducted.

Personal housing loan is a kind of consumer loan, which refers to the loan issued by the lender to the borrower for the purchase of ordinary housing for personal use. When a lender issues a personal housing loan, the borrower must provide a guarantee. If the borrower fails to repay the principal and interest of the loan at maturity, the lender has the right to dispose of its collateral or pledge according to law, or the guarantor shall be jointly and severally liable for repaying the principal and interest.

The loan object is a natural person with full capacity for civil conduct. The loan conditions are that urban residents use it to buy ordinary houses for their own use, have a house purchase contract or agreement, have the ability to repay the principal and interest, have good credit, and have a down payment of 30% of the funds needed for house purchase and a loan guarantee recognized by the bank.

Personal housing loans are limited to the purchase of self-occupied ordinary housing and urban residents' self-occupied housing, and may not be used to purchase luxury housing.

Loan elements

The intended use of the loan

Personal housing loans are limited to the purchase of self-occupied ordinary housing and urban residents' self-occupied housing, and may not be used to purchase luxury housing.

Potential borrower

The loan object should be a natural person with full capacity for civil conduct. The borrower shall meet the following conditions:

1. Have permanent residence or valid residence status in cities and towns;

Two, a stable occupation and income, good credit, the ability to repay the loan principal and interest;

Three, with the purchase of housing contracts or agreements;

Four, do not enjoy the purchase subsidy to not less than 30% of the total price of the purchased house as the down payment; 30% of individuals who enjoy housing subsidies are down payment for housing purchases;

Five, there are assets recognized by the lender as collateral or pledge, or units or individuals with sufficient compensation capacity as guarantors;

6. Other conditions stipulated by the lender.

information giving

The borrower shall provide the lender with the following information:

1. ID card;

2. Proof of the stable income of the borrower's family;

Three, in line with the provisions of the purchase contract letter of intent, agreement or other approval documents;

Four, the list of collateral or pledge, proof of ownership and the certificate of consent of the authorized person to mortgage or pledge; Certificate of collateral valuation issued by the competent department; The guarantor agrees to provide written guarantee documents and the guarantor's credit certificate;

Five, to apply for housing provident fund loans, you need to hold a certificate issued by the housing provident fund management department;

6. Other documents or materials required by the lender.

There is an option to fill in the tax deduction, which is "whether to take the first loan before marriage and deduct 50% after marriage".

Mainly depends on whether the two parties have a set of eligible housing loan interest before marriage. If not, you don't have to fill it in. If yes, it depends on the choice. If you choose a set of deduction standard 100%, write no; If both parties deduct 50% of the standard, fill in Yes.

Now that house prices are relatively high, ordinary people basically have to borrow money to buy a house. According to the current law, there is a reduction or exemption of housing loans in every tax category. After that, you need to fill in the relevant information of housing loan. At this time, two situations are involved, whether the two parties have a set of eligible housing loan interest before marriage. If not, this column is irrelevant. If so, you should choose to reduce one set or reduce it by an equal amount.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management.

Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

On August 3, 2065438, through the decision to amend the individual income tax law, the basic expense deduction standard was adjusted to 5,000 yuan per month, from August 18 to 1 year 10 [3]. On February 29th, 2002112, Li Keqiang presided over the the State Council executive meeting, and decided to postpone the one-time bonus for the whole year until the end of 2023, not to be incorporated into the salary income of the current month, and to implement the policy of separate monthly taxation [20].

On March 28th, 2022, the State Council decided to set up a special additional deduction for personal income tax for infant care under 3 years old, which will be implemented from June 65438+ 10/day.

During the Republic of China, China levied income tax on wages and interest on securities deposits.

1In July, 950, the Principles for the Implementation of Tax Collection and Management promulgated by the State Council listed the types of taxes on personal income tax, which was named "Income tax on wages and salaries" at that time. However, due to the low level of productivity and per capita income in China, the low wage system has been implemented. Although taxes have been set up, they have not been collected.

1980 September 10, the Third Session of the Fifth National People's Congress passed and promulgated the Individual Income Tax Law of People's Republic of China (PRC). In the same year 65438+February 65438+April, with the approval of the State Council, the Ministry of Finance promulgated the Detailed Rules for the Implementation of Individual Income Tax, which only levied individual income tax on foreign individuals. [5] China's personal income tax system was established.

1986 In September, in view of the great changes in personal income in China, the State Council issued the Provisional Regulations on Personal Income Adjustment Tax in People's Republic of China (PRC), which stipulated that personal income adjustment tax should be uniformly levied on citizens' personal income.

1993 1 year 10/3 1 day The fourth meeting of the Standing Committee of the Eighth NPC passed the amendment to the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC), stipulating that China residents and non-residents who obtain income from China, regardless of whether they are inside or outside the territory, should pay individual income tax according to law, and it was released on the same day.

1994 65438+1On October 28th, the State Council issued the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China.

1On August 30th, 1999, the 9th the National People's Congress Standing Committee (NPCSC) 1 1 adopted a decision on amending the Individual Income Tax Law of People's Republic of China (PRC), deleting the item of "savings deposit interest" exempted from individual income tax in the second paragraph of Article 4 of the tax law, and introducing the income tax on individual savings deposit interest.

On June 65438+ 10/day, 2002, personal income tax was shared by the central and local governments in proportion.

In July 2003, the Institute of Fiscal Science of the Ministry of Finance published a report entitled "China Residents' Income Distribution and Fiscal and Tax Adjustment Policy", suggesting that the current personal income tax system should be reformed, the threshold of personal income tax should be moderately raised, and a low tax rate policy should be adopted for middle-income groups.

individual income tax

individual income tax

On June 22, 2003 10, the Ministry of Commerce put forward a number of suggestions, such as canceling interest tax and increasing personal income tax exemption.

At the beginning of 2005, Guangdong Finance investigated and raised the tax exemption quota again, which provided reference for the central government to introduce the tax reform policy as soon as possible.

On July 26th, 2005, Premier Wen Jiabao of the State Council presided over the the State Council executive meeting to discuss and pass in principle the Amendment to the Individual Income Tax Law of People's Republic of China (PRC).

On August 23rd, 2005, the 17th meeting of the 10th the National People's Congress Standing Committee (NPCSC) reviewed the draft amendment to the individual income tax law for the first time.

On June 27th, 2005, the 18th meeting of the 10th the National People's Congress Standing Committee (NPCSC) reviewed the draft amendment to the individual income tax law again. The meeting passed the decision of the National People's Congress Standing Committee (NPCSC) on amending the individual income tax law, with the exemption amount of 1.600 yuan, which will be implemented on 1 day in June 2006.

On June 29th, 2007, the 28th meeting of the Standing Committee of the Tenth NPC passed the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC), and revised the individual income tax law for the fourth time. Article 12 is amended as: "Specific measures for the collection, reduction and deferment of individual income tax on interest income from savings deposits shall be formulated by the State Council".

On February 29th, 2007, the 31st meeting of the 10th the NPC Standing Committee voted and passed the decision on amending the individual income tax law. The personal income tax exemption has been increased from 1600 yuan to 2,000 yuan since March 2008.

In 2008, personal income tax on savings deposit interest was temporarily exempted.

In 2009, the "double salary system" taxation method was abolished.

20 10 individual income tax is levied on the income obtained by individuals from transferring restricted shares of listed companies.

individual income tax

individual income tax

20 1 1 On June 30th, the 21st meeting of the 11th the National People's Congress Standing Committee (NPCSC) voted and passed the National People's Congress Standing Committee (NPCSC)'s decision on amending the individual income tax law. The personal income tax exemption will be raised from the current 2000 yuan to 3500 yuan. At the same time, the current personal income tax rate of 1 is revised from 5% to 3%, the excessive progressive tax rate of grade 9 is revised to grade 7, the two tax rates of 15% and 40% are abolished, and the two low tax rates of 3% and 10% and the highest tax rate of 45% are expanded. This decision shall be implemented as of September 65438, 20 1 year.

20 12 on July 22nd, the relevant departments of the central government have prepared to start the networking of personal information in the national local tax system on 20 12, making technical preparations for the reform of "individual income tax is levied by family". The comprehensive tax system that the industry has been calling for before is expected to be realized in the future.

On March 5, 20 18, the first meeting of the 13th National People's Congress opened in the Great Hall of the People in Beijing. People's Republic of China (PRC) Li Keqiang, Premier of the State Council of the People's Republic of China pointed out in his government work report that raising the threshold of personal income tax, deducting special expenses such as children's education and serious illness medical treatment, reasonably reducing the burden, and encouraging people to increase their income and get rich through labor. [6]

From July, 2065438+2008 1 day, scientific and technical personnel will be given cash rewards for transforming their scientific and technological achievements into personal income tax. [7]

On June 9, 20 18, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law. There will be a fundamental change: wages and salaries, labor remuneration, royalties and other four labor income will be fully taxed for the first time; The tax threshold is raised from 3,500 yuan per month to 5,000 yuan per month; For the first time, increase special additional deductions such as children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest and housing rent; Optimize and adjust the tax rate structure and expand the lower tax rate range. [ 1]

20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is to be determined as 60,000 yuan per year, that is, 5,000 yuan per month, and the new tax rate range of 3% to 45% remains unchanged [2]. On the morning of August 29th, the National People's Congress Standing Committee (NPCSC) considered the draft in groups. The new tax law is planned to be fully implemented on 20 1 910/0/0/0/day. 1October 2018 10 to 201February 3 1, salary and salary will be paid first. On August 3 1, the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) voted and passed the Decision on Amending the Individual Income Tax Law. The threshold is set at 5000 yuan per month. The new tax law stipulates that the comprehensive income of individual residents, after deducting expenses of 60 thousand yuan from their income in each tax year, plus the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income. Tax cuts are tilted towards middle and low income. According to the new tax law, after this revision, the tax rate grades of individual tax will be further optimized and adjusted, and the grades of 3%, 10% and 20% of low tax rate will be expanded, while the grades of 25%, 30%, 35% and 45% of high tax rate will remain unchanged. The new tax law will take effect on1October 65438+2009+ 1 day, and the latest threshold and tax rate will take effect on1October 65438+2008+ 1 day [9].

20 19 02 16 Relevant departments of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) responded to the problem of tax records after the implementation of the new individual income tax law, and zero declaration did not affect the continuity of tax records. [ 10]

2065438+February 2009, the Beijing Municipal Finance Bureau and the Beijing Municipal Taxation Bureau of State Taxation Administration of The People's Republic of China forwarded the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law. According to the circular, individual residents receive a one-time bonus for the whole year, and those obtained before 202 1 12 3 1 will not be incorporated into the comprehensive income of that year. However, from June 5438+1 October1day in 2022, individual residents will receive bonuses in one lump sum, which will be incorporated into the comprehensive income of that year to calculate and pay personal income tax. [ 19]

On April 1 day, 2020, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the annual comprehensive income tax guide for individual income tax for 20 19. It is a right to apply for tax refund. You can give up the tax refund without taking any responsibility. Taxpayers who need to pay back taxes and fail to make annual final settlement of comprehensive income according to law may face tax administrative penalties and record them in personal tax credit files. If you need to pay back the tax, please pay back the tax before June 30, 2020, otherwise you will face a late payment fee of five ten thousandths per day. [4]

State Taxation Administration of The People's Republic of China, July 29th, 2020: Improve and adjust the withholding methods of some taxpayers. In order to further support stable employment and guarantee employment, and reduce the tax burden of newly employed people in the stage of withholding and remitting personal income tax, State Taxation Administration of The People's Republic of China issued the Announcement on Improving and Adjusting the Method of Withholding and Remitting Personal Income Tax for First Earning Wages and Salaries in the middle of the year. According to the announcement, when withholding personal income tax for the first time in a tax year, the withholding agent can calculate the cumulative deduction fee according to 5000 yuan/month multiplied by the taxpayer's share of this year as of this month. This announcement shall come into force on July 1 day, 2020. [ 1 1]

On February 29th, 2002112, Li Keqiang presided over the the State Council executive meeting and decided to continue to implement some preferential policies for individual income tax. In order to reduce the personal income tax burden and relieve the pressure of low-and middle-income groups, the meeting decided that, first, the annual one-time bonus will not be incorporated into the salary income of the current month, and the monthly separate tax policy will be extended to the end of 2023. The second is to extend the tax exemption policy that the annual income does not exceed 6,543,800 yuan+0.2 million yuan, and the annual final tax payment does not exceed 400 yuan until the end of 2023. The third is to extend the separate tax policy for equity incentives of listed companies to the end of 2022. The above policies can reduce taxes by 1 1000 billion yuan a year. [20]

On March 5, 2022, People's Republic of China (PRC) Li Keqiang, Premier of the State Council of the People's Republic of China delivered a government work report to the Fifth Session of the 13th National People's Congress on behalf of the State Council. The government work report proposes to improve the supporting measures of the three-child birth policy, include the childcare expenses of infants under three years old into the special additional deduction of personal income tax, develop inclusive parenting services, and reduce the burden of family parenting. [2 1]

In March 2022, the State Council decided to set up a special additional deduction for personal income tax for infant care under 3 years old: 1. Taxpayers' expenses related to caring for infants under 3 years old shall be deducted according to the standard quota of RMB 1 000 per infant per month. 2. Parents can choose to deduct 100% of the deduction standard by one party or 50% of the deduction standard by both parties. The specific deduction method cannot be changed within a tax year. Three. Matters such as safeguard measures involved in the special additional deduction of personal income tax for infants under 3 years old shall be implemented with reference to the relevant provisions of the Interim Measures for the Special Additional Deduction of Personal Income Tax. The special additional deduction of personal income tax for infant care under the age of 4.3 has been implemented since June 5438+ 10/.

What do you mean by the first loan before marriage and 50% after marriage?

What does it mean to deduct 50% from the first loan before marriage?

Whether the first loan before marriage is deducted by 50% belongs to the special additional deduction of personal income tax, that is to say, both parties have bought houses before marriage, and both husband and wife can deduct 50% after marriage, or the buyer of a house can deduct 100% according to the actual situation. If it is not filled in, the system defaults to "No".

The newly revised individual tax law, which was implemented on June 65, 438+09 and June 65, 438+0, raised the threshold for individual income tax payment to 5,000 yuan, and special deductions such as "five insurances and one gold" can be deducted. The special additional deduction also includes six items: children's education, serious illness medical care, housing loan interest, housing rent, continuing education and support for the elderly. There is no clear upper limit requirement for each item.

The maximum additional deduction of housing loan interest is 1 1,000 yuan per month. When taxpayers or their spouses use commercial banks or housing provident funds to apply for housing loans, the interest expenses of the first home will be deducted at the end of this year according to the monthly preparation of 1 000 yuan, and the deduction period is stipulated, which cannot exceed 240 months at the longest. Taxpayers can only enjoy the first home loan interest deduction once, and both husband and wife can agree who will deduct it. After the specific deduction method is determined, it shall not be changed within one tax year.

How to deduct the special additional deduction

Special additional deductions include six items: housing loan interest, support for the elderly, children's education, serious illness medical care, housing rent and continuing education.

Housing loan interest: the deduction period cannot exceed 240 months, and the maximum deduction per month is 1000 yuan.

Support for the elderly: the cost of supporting the elderly for the only child is 2000 yuan per month. Non-female, brothers and sisters can share 2000 yuan, and personal expenses cannot exceed 1000 yuan.

Children's education: the monthly deduction standard for each child's education expenses is 1 1,000 yuan.

Serious illness medical treatment: the limit is 80,000 yuan per year.

Housing rent: monthly special deduction for housing rent of municipalities directly under the central government and provincial capital cities 1.500 yuan; For cities with a population of more than1000000, the monthly special additional deduction is11000 yuan; 654.38+cities with a population of less than 0,000 will be deducted from 800 yuan for one month.

Continuing education: the monthly deduction limit for academic continuing education is 400 yuan; Continuing education of professional qualifications for skilled personnel, and continuing education for professional and technical personnel can only be deducted by a maximum of 3,600 yuan.