三部门：卖房后1年内买房可退已缴个税

Core Viewpoint - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy supporting residents in purchasing new homes, 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 homes within one year of the sale will receive a tax refund on the personal income tax paid on the sale of the current home [1] - Refund Conditions: 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 than the selling price, the refund will be proportional to the new home purchase price relative to the selling price [1] - Definition of Prices: The selling price of the current home is defined as the market transaction price, while the purchase price for new homes is based on the price stated in the housing contract registered with the housing and urban-rural development department [1]