三部门：延续实施支持居民换购住房有关个人所得税

Core Viewpoint - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends personal income tax policies to support residents in purchasing new homes after selling their existing ones, effective from January 1, 2026, to December 31, 2027 [1]. Summary by Relevant Sections - Tax Refund Policy: Taxpayers who sell their own homes and purchase new ones within one year will receive a tax refund on the personal income tax already paid on the sale of the existing home [1]. - Conditions for Refund: If the amount of the new home purchased is greater than or equal to the amount received from the sale of the existing home, the entire personal income tax paid will be refunded. If the new home amount is less, the refund will be proportional to the ratio of the new home amount to the sale amount of the existing home [1].