三部门：延续居民换购住房退税优惠

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] Group 1 - The tax refund applies to individuals who sell their current homes and buy new ones in the same city within one year [1] - 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 on the sale will be refunded [1] - If the purchase price of the new home is less than the selling price of the current home, the refund will be proportional to the ratio of the new purchase price to the selling price [1] Group 2 - Taxpayers must be directly related to both the sale and purchase of the homes, meaning they must be the owner or one of the owners of the new home [1] - The policy aims to support residents in improving their housing conditions [1]