支持居民换房个税政策，续期！

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 from January 1, 2026, to December 31, 2027, aimed at improving housing conditions for residents [1][2]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of their current home [2]. - If the amount of the new home is greater than or equal to the amount from the sale of the current home, the entire personal income tax paid will be refunded; if less, the refund will be proportional to the new home's price relative to the sale price of the current home [2]. Group 2: Conditions for Tax Refund - Taxpayers must sell and repurchase homes within the same city, defined as the entire administrative area of the same municipality, sub-provincial city, or prefecture-level city [3]. - The seller of the current home must be directly related to the new home purchase, being the owner or one of the owners of the new home [4]. Group 3: Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review [4]. - 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 [4].