Q：After the loan of the first suite is paid off, the bank still issues the loan according to the interest rate of the loan of the first suite when the loan is taken out to buy the second house, and the first suite has already enjoyed the deduction, may I ask whether the second house can still enjoy the special additional deduction for housing loan interest?

A: According to the Notice of the State Council on the Issuance of Interim Measures for Special Additional Deductions for Individual Income Tax (The State Council [2018] No. 41), taxpayers can only enjoy the interest deduction for the first set of housing loans once.