换购住房后，满足哪些条件可享受退税

Core Points - The article discusses a tax refund policy for individuals selling and purchasing housing in the same city, effective from October 1, 2022, to December 31, 2025 [1][4] - Taxpayers can receive a full refund of personal income tax paid on the sale of their current home if the purchase price of the new home is equal to or greater than the sale price of the current home [1][2] - If the new home purchase price is less than the sale price, the refund will be proportional to the new home's price relative to the sale price [2][3] Summary by Sections - Policy Overview - The tax refund applies to individuals who sell their own homes and purchase new ones within one year in the same city [1] - The sale and purchase must occur within the specified time frame to qualify for the refund [2] - Conditions for Refund - The sale and purchase must occur within the same city, defined as the administrative regions of the same municipality or provincial-level city [1] - The taxpayer must be directly related to both the sale and purchase of the homes [1] - Examples of Refund Calculation - Example of a taxpayer selling a home for 3 million yuan and buying a new one for 4 million yuan, resulting in a full refund of 30,000 yuan [2] - Another example where a home is sold for 6 million yuan and a new one is bought for 5.4 million yuan, leading to a 90% refund of the personal income tax paid [2] - Application Process - Taxpayers must fill out a specific application form and provide necessary documentation, including identification and transaction contracts [3] - Applications must be submitted to the tax authority where the original tax was paid [3] - Implementation and Support - The tax authority utilizes big data to identify eligible taxpayers and ensure they are informed about the policy [4] - Collaboration with other governmental departments is emphasized to streamline the process and ensure sufficient funds for refunds [4]