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Notice of the General Office of the People's Bank of China, the General Office of the Ministry of Finance, and the General Office of the General Administration of Customs on Working Effectively to Gather Information Concerning the Additional Special Mortgage Interest Deduction for Individual Income Tax [Effective]
中国人民银行办公厅、财政部办公厅、税务总局办公厅关于做好个人所得税住房贷款利息专项附加扣除相关信息归集工作的通知 [现行有效]
【法宝引证码】

Notice of the General Office of the People's Bank of China, the General Office of the Ministry of Finance, and the General Office of the General Administration of Customs on Working Effectively to Gather Information Concerning the Additional Special Mortgage Interest Deduction for Individual Income Tax 

中国人民银行办公厅、财政部办公厅、税务总局办公厅关于做好个人所得税住房贷款利息专项附加扣除相关信息归集工作的通知

(No. 71 [2019] of the General Office of the People's Bank of China) (银办发〔2019〕71号)

For the purpose of supporting the additional special deductions for individual income tax, in accordance with the Individual Income Tax Law of the People's Republic of China, the Regulation on the Administration of Credit Reference Industry, the Interim Measures for Additional Special Deductions for Individual Income Tax (No. 41 [2018] of the State Council), and the Interim Measures for the Administration of the Basic Data of Individual Credit Information (No. 3 [2005] of the People's Bank of China (“PBC”)), relevant matters on gathering information concerning the additional special mortgage interest deduction for individual income tax (hereinafter referred to as “information gathering”) are hereby notified as follows: 为配合做好个人所得税专项附加扣除工作,依据《中华人民共和国个人所得税法》、《征信业管理条例》、《个人所得税专项附加扣除暂行办法》(国发〔2018〕41号文印发)、《个人信用信息基础数据库管理暂行办法》(中国人民银行令〔2005〕第3号发布),现就个人所得税住房贷款利息专项附加扣除相关信息归集(以下简称信息归集)有关事项通知如下:
I. Scope of information gathering   一、信息归集范围
Housing mortgage in information gathering refers to the commercial individual housing mortgage loans granted after January 1, 1989 (inclusive), excluding the loans for individual commercial properties (including those used for both commercial and residential purposes). 信息归集的住房贷款为1989年1月1日(含)之后发放的商业性个人住房贷款,不包括个人商用房(含商住两用房)贷款。
The data items in information gathering include “borrower's name”, “certificate type and number”, “lending bank”, “serial number of loan contract”, “whether it is the mortgage for the first residential property”, “loan type”, “account opening date”, “maturity date”, “first installment payment date”, “whether it has been settled”, and “settlement date”. 信息归集的数据项包括“借款人姓名”、“证件类型及号码”、“贷款银行”、“贷款合同编号”、“是否为首套住房贷款”、“贷款类型”、“开户日期”、“到期日期”、“首次还款日期”、“是否已结清”和“结清日期”。
The information of individual housing provident fund loans shall be gathered by the competent department accordingly. 个人住房公积金贷款信息由其主管部门负责归集。
II. Methods of information gathering   二、信息归集方式
Two data items “serial number of loan contract” and “whether it is the mortgage for the first residential property” will be added to the current information of commercial individual housing loans based on the credit reference system of the PBC (hereinafter referred to as the “credit reference system”). 依托人民银行征信系统(以下简称征信系统),在目前已采集的商业性个人住房贷款信息基础上,增加采集“贷款合同编号”和“是否为首套住房贷款”两个数据项。
1. Rules for filling in “whether it is the mortgage for the first residential property” (一)“是否为首套住房贷款”填报规则。
The test “whether it is the mortgage for the first residential property” shall take into account of the time when the differential mortgage policy was issued. On June 6, 2003, the PBC issued the Notice of the People's Bank of China on Further Strengthening the Administration of Real Estate Loan Business (No. 121 [2003], PBC), and began to implement the policy of differential mortgage loans, which requires the commercial banks across China to provide a differential policy on down payment and interest rate for the borrower's first self-use property and/or his or her second or further properties.
......
 “是否为首套住房贷款”的判断以差别化住房信贷政策的发布时间为分界点。2003年6月6日,人民银行发布《中国人民银行关于进一步加强房地产信贷业务管理的通知》(银发〔2003〕121号),开始执行差别化住房信贷政策,要求全国各地区的商业银行对借款人购买第一套自住住房和第二套(含)以上住房,执行差别化的首付款比例和利率政策。
......

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