支持居民换购住房个税政策延续实施

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development aims to support residents in improving their housing conditions through a tax refund policy for individuals selling their homes and purchasing new ones within a specified timeframe [1] Summary by Relevant Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax already paid on the sale of their current home [1] - If the amount of the new home purchased 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 purchase amount is less than the sale amount, the refund will be proportional to the ratio of the new home purchase amount to the sale amount of the current home [1] Eligibility Criteria - Taxpayers must meet specific conditions to enjoy the tax refund benefits, including that both the sale and purchase of homes must occur within the same city [1] - The seller of the current home must be directly related to the new home purchase, being either the owner or one of the owners of the new property [1]