支持居民换购住房，三部门最新公告！

Core Viewpoint - The announcement extends the personal income tax policy supporting residents in purchasing new housing, providing tax refunds for individuals selling their own homes and buying new ones within one year from January 1, 2026, to December 31, 2027 [1][2]. Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new housing within one year will receive a tax refund on the personal income tax paid on the sale of their current home [1]. - If the purchase price of the new home is greater than or equal to the selling price of the current home, the entire personal income tax paid will be refunded. If the new home purchase price is less, the refund will be proportional to the new home's price relative to the selling price of the current home [1]. Definition of Home Sale and Purchase - The selling price of the current home is defined as the market transaction price. For new homes, the purchase price is based on the price stated in the housing contract registered with the housing and urban-rural development department. For second-hand homes, it is based on the transaction price [2]. Eligibility Criteria - Taxpayers must meet specific conditions to qualify for the tax refund, including that both the sale and purchase of homes must occur within the same city, defined as the administrative area of the same municipality or provincial-level city [2]. - The seller of the current home must be directly related to the buyer of the new home, being the owner or one of the owners of the new property [2]. Documentation and Information Sharing - Eligible taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for review and processing of the tax refund [2]. - Local housing and urban-rural development departments are required to establish information-sharing mechanisms with tax authorities to ensure timely access to necessary housing transaction data for tax refund processing [2].