买房再卖房，无法享受退税优惠

Core Viewpoint - The Ministry of Finance and two other departments have extended the personal income tax policy to support residents in improving housing conditions, specifically for those who sell and then buy a new home within a specified timeframe [1][2]. Group 1: Tax Policy Details - From January 1, 2026, to December 31, 2027, taxpayers who sell their own housing and purchase a new home within one year of the sale will receive a tax refund on the personal income tax paid on the sale [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. If the new home amount is less, the refund will be proportional to the new home amount relative to the sale amount [1]. Group 2: Conditions for Tax Refund - The sequence of transactions is crucial; taxpayers must sell their home before buying a new one to qualify for the tax refund. If they buy a home first, they will not be eligible for the refund [1]. - The timing for the sale of the current home is based on when the personal income tax is paid, while the purchase date for a new home is determined by the contract registration date for new homes or the tax payment date for second-hand homes [1]. Group 3: Geographic Restrictions - Taxpayers cannot claim the tax refund if they sell a home in one city and buy a new home in another city, even within the same province. The sale and purchase must occur within the same city administrative area [2]. Group 4: Required Documentation - To apply for the tax refund, taxpayers must submit a tax refund application form along with necessary documents, including identification, housing transaction contracts, and property certificates for both the sold and purchased homes [2].