三部门：延续实施支持居民换购住房有关个人所得税政策

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development introduces a tax refund policy for individuals selling their own housing and purchasing new housing within one year, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Refund Policy - Taxpayers who sell their current housing and buy new housing within one year will receive a tax refund on the personal income tax already paid on the sale of the current housing [1] - If the amount of the new housing purchased is greater than or equal to the amount received from the sale of the current housing, the entire personal income tax paid will be refunded [1] - If the amount of the new housing purchased is less than the amount received from the sale of the current housing, the refund will be proportional to the ratio of the new housing amount to the current housing sale amount [1]