三部门发布公告：延续实施支持居民换购住房有关个人所得税政策

Core Viewpoint - The Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development announced a tax refund policy for individuals selling their own homes and purchasing new ones within one year, effective from January 1, 2026, to December 31, 2027 [1] Summary by Relevant Sections - Tax Refund Policy: Individuals who sell their own homes and buy new ones within one year will receive a tax refund on the personal income tax paid on the sale of the original home. If the new home purchase amount is greater than or equal to the sale amount, the entire tax paid will be refunded. If the new purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [1] - Eligibility Criteria: To qualify for the tax refund, the taxpayer must sell and purchase homes within the same city. The seller must be directly related to the new home purchase, being the owner or one of the owners of the new property [1] - Documentation Requirements: Taxpayers must provide valid sale and purchase contracts and any other materials required by the tax authority to process the tax refund. The tax authority will review these documents before issuing the refund [1] - Information Sharing Mechanism: 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, including any cancellations. Areas without real-time information sharing must develop a system to ensure tax authorities can obtain necessary information for refund processing [1]