可继续申请退还已缴纳的房产个税

Core Viewpoint - The announcement by the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development introduces a tax refund policy for individuals selling their homes and purchasing new ones within one year, aimed at supporting residents in improving their housing conditions [1]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new ones within one year will be eligible for a tax refund on the personal income tax paid on the sale of their current home [1]. - 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 [1]. - If the new home amount is less than the sale amount, the refund will be proportional to the ratio of the new home amount to the sale amount of the current home [1]. Group 2: Eligibility Criteria - To qualify for the tax refund, the taxpayer must sell and purchase homes within the same city [1]. - The seller of the current home must be directly related to the new home purchase, meaning they must be the owner or one of the owners of the new home [1].