关于延续实施支持居民换购住房有关个人所得税政策的公告

Core Points - The announcement extends personal income tax policies to support residents in purchasing new homes after selling their existing ones from January 1, 2026, to December 31, 2027 [1][2] - Taxpayers selling their homes within one year and purchasing new ones will receive a tax refund on the income tax paid on the sale, with conditions based on the purchase price of the new home relative to the sale price of the existing home [1][2] Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their homes and buy new ones within one year will receive a tax refund on the income tax paid on the sale [1] - If the new home purchase price is greater than or equal to the sale price of the existing home, the full amount of income tax paid will be refunded [1] - If the new home purchase price is less than the sale price, the refund will be proportional to the new home purchase price relative to the sale price [1] Conditions for Eligibility - The sale and purchase of homes must occur within the same city, defined as the administrative areas under the same municipality or provincial-level city [2] - The taxpayer must be the owner or one of the owners of the new home purchased [2] - Taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for the refund process [2] Information Sharing Mechanism - Local housing and urban-rural development departments are required to establish information-sharing mechanisms with tax authorities to ensure timely access to housing transaction contract information [2]