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国家税务总局：二套转首套可享房贷利息专项附加扣除

2025-04-28 11:07 财联社市场动态

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<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">近日国家税务总局12366纳税服务平台以热点问题答复形式回应称，“二套转首套”满足相关条件可以享受住房贷款利息个税专项附加扣除。<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">问：我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，我作了“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”后我还能继续享受住房贷款利息专项附加扣除吗？<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">答：可以。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。<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">其中，贷款合同编号发生变化的，应当及时在个人所得税APP在“专项附加扣除”-“住房贷款利息专项附加扣除”变更同一套住房新办理的贷款合同编号等信息。<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); margin-top: 10px; margin-bottom: 25px; border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap;"><img src="/ueditor/jsp/upload/image/20250428/1745809598425024115.png" alt="image" style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); margin: 40px auto 25px; border: 0px; vertical-align: baseline; background: transparent; display: block;"/><p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">问：“二套转首套”的纳税人享受住房贷款利息专项附加扣除，需要提交资料吗？<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">答：个人通过手机个人所得税APP采集住房贷款利息专项附加扣除信息时，需要提供住房贷款合同、贷款还款支出凭证等资料。如果填写的信息内容不完整或者纳税申报存在疑点的，税务机关将按照规定向纳税人核实有关情况。<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); margin-top: 10px; margin-bottom: 25px; border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap;"><img src="/ueditor/jsp/upload/image/20250428/1745809598474089578.png" alt="image" style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); margin: 40px auto 25px; border: 0px; vertical-align: baseline; background: transparent; display: block;"/><p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">问：我2021年购房时使用的是商业贷款，符合首套房贷利率等条件，并享受了住房贷款利息专项附加扣除。2024年我办理了商业贷款转住房公积金贷款业务，新发放的住房公积金贷款仍是首套房贷利率。请问“商转公”后我还能继续享受住房贷款利息专项附加扣除吗？<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">答：纳税人在办理商业贷款转住房公积金贷款业务(含全部转为住房公积金贷款，以及转为住房公积金贷款和商业贷款的“组合贷”等形式)后，新发放的住房公积金贷款符合《国务院关于印发个人所得税专项附加扣除暂行办法的通知》(国发〔2018〕41号)有关首套住房贷款利率条件的，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。<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap; margin-top: 10px; margin-bottom: 10px; line-height: 1.75em;">您可根据自身情况，通过个人所得税APP在“专项附加扣除”-“住房贷款利息专项附加扣除”填报同一套住房新办理的公积金贷款合同编号等信息后即可享受。填报完成后，既可以将上述信息推送给任职受雇单位在平时扣缴时享受，也可在次年办理汇算清缴时享受。<p style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); margin-top: 10px; margin-bottom: 8px; border: 0px; font-size: 18px; vertical-align: baseline; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; color: rgb(34, 34, 34); font-family: "PingFang SC", -apple-system, BlinkMacSystemFont, "Helvetica Neue", Helvetica, Arial, "Microsoft YaHei", "Source Han Sans SC", sans-serif; text-align: justify; text-wrap-mode: wrap;"><img src="/ueditor/jsp/upload/image/20250428/1745809598516099260.png" alt="image" style="box-sizing: inherit; -webkit-tap-highlight-color: rgba(255, 255, 255, 0); margin: 40px auto 25px; border: 0px; vertical-align: baseline; background: transparent; display: block;"/>

国家税务总局：二套转首套可享房贷利息专项附加扣除

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