1. The mortgage loan is for your personal consumption. 2. Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Individuals who have a domicile in China or have no domicile but have lived in China for more than one year, individuals who have obtained income from China and abroad, and individuals who have no domicile and no domicile in China but have lived in China for less than one year are all taxpayers of individual income tax.