利好再续！换房退个税政策延至2027年底，交易成本下降 焦点热议

Core Viewpoint - The extension of the housing tax refund policy aims to alleviate market pressures and stimulate housing transactions by reducing transaction costs for taxpayers selling and purchasing homes [2][3]. Group 1: Policy Details - The tax refund policy will be effective from January 1, 2026, to December 31, 2027, allowing taxpayers to receive a refund on personal income tax paid when selling their homes if they purchase a new home within one year [2]. - If the purchase price of the new home is equal to or greater than the selling price of the current home, the entire amount of personal income tax paid will be refunded; if less, the refund will be proportional to the new home's purchase price [3]. Group 2: Market Implications - The policy reflects ongoing efforts to support the housing market, as indicated by its second extension since its initial introduction in September 2022 [3]. - The reduction in transaction costs is expected to enhance market activity and stabilize overall tax revenue, addressing the sluggishness in the housing market, particularly in the secondary housing sector [3][4]. - The current market shows a significant slowdown in the "sell one buy one" cycle, with decreasing total prices in secondary housing transactions, which the tax refund policy aims to alleviate [3]. Group 3: Related Tax Adjustments - Recent adjustments to the value-added tax on housing sales have also contributed to lowering transaction costs, with the tax rate for properties sold within two years reduced from 5% to 3% [4].