三部门：个人换购住房退税政策延续实施两年

Core Viewpoint - The announcement extends the personal income tax policy supporting residents in purchasing new housing, providing tax refunds for individuals selling their homes and buying new ones within a year from January 1, 2026, to December 31, 2027 [1][2]. Group 1: 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 [2]. - 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 [1][2]. Group 2: Conditions for Tax Refund Eligibility - Taxpayers must sell and purchase homes within the same city, defined as the administrative areas under the jurisdiction of the same municipality, sub-provincial city, or prefecture-level city [2]. - The seller of the current home must be directly related to the buyer of the new home, meaning they must be the owner or one of the owners of the new property [2]. Group 3: Documentation and Information Sharing - Eligible taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for review before processing the tax refund [3]. - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information necessary for tax refund audits [3].