一年内换购住房，个税最高可全退！延续至2027年底｜热聊

Core Viewpoint - The announcement extends the personal income tax refund policy for residents who sell their homes and purchase new ones within one year, effective from January 1, 2026, to December 31, 2027, to support housing demand and improve market conditions [2][6]. Group 1: Tax Refund Policy Details - Taxpayers selling their homes and purchasing new ones will receive a full refund of the personal income tax paid if the new home's price is equal to or greater than the selling price of the old home [3][7]. - If the new home's price is less than the selling price of the old home, the refund will be proportional to the new home's price relative to the old home's selling price [7][8]. - The selling price of the old home is defined as the market transaction price, while the new home's price is based on the contract price registered with the housing authority for new homes or the transaction price for second-hand homes [7][8]. Group 2: Eligibility and Conditions - To qualify for the tax refund, the sale and purchase of homes must occur within the same city, defined as the administrative regions of the same municipality or provincial capital [8]. - The seller of the old home must be directly related to the buyer of the new home, meaning they must be the owner or one of the owners of the new property [8]. - This policy is a continuation of previous measures that began on September 30, 2022, and was previously extended to December 31, 2025, now further extended to December 31, 2027, indicating a commitment to support housing demand [3][8]. Group 3: Additional Tax Policy Changes - In addition to the tax refund policy, the tax rate for value-added tax on homes sold within two years of purchase has been reduced from 5% to 3%, effective by the end of 2025 [8]. - These combined policies aim to lower the tax burden on homebuyers and facilitate faster transactions in the housing market, thereby promoting the release of demand for improved housing [8].