这笔钱可退！延续至2027年底

Core Viewpoint - From January 1, 2026, to December 31, 2027, taxpayers selling their own housing and repurchasing housing within one year will receive a personal income tax refund on the tax paid for the sold housing, contingent on specific conditions [1] Group 1 - Taxpayers will receive a full refund of personal income tax if the new housing purchase amount is greater than or equal to the selling price of the current housing; if less, the refund will be proportional to the new purchase amount relative to the selling price [1] - The selling price of the current housing is defined as the market transaction price, while the purchase amount for new housing is based on the price stated in the housing contract registered with the relevant urban and rural construction department [1] Group 2 - Taxpayers must meet certain conditions to qualify for the tax refund, including that both the sale and repurchase of housing must occur within the same city, defined as the administrative areas under the jurisdiction of the same municipality or provincial-level city [1] - The seller of the current housing must be directly related to the new housing purchase, being the owner or one of the owners of the new property [1] Group 3 - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other materials required by the tax authority for review before processing the refund [1] - 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 necessary for tax refund audits [1]