税费政策热点问答——住房买卖篇

Group 1 - The article discusses the tax implications for transferring residential properties based on the duration of ownership, specifically focusing on properties purchased for less than 2 years, between 2 to 5 years, and over 5 years [2][3][4] - For properties purchased for less than 2 years, a value-added tax (VAT) of 5% applies, along with additional taxes based on the location of the property, such as urban maintenance and construction tax at 7% or 5%, education fee at 3%, and local education fee at 2% [2][5] - For properties held between 2 to 5 years, VAT and additional taxes are exempt, but personal income tax applies if the original value certificate is not provided, calculated at 1% to 3% of the transfer income [2][3][5] - Properties held for over 5 years are exempt from VAT and additional taxes, with personal income tax exemptions for the "only family residence" [3][4][5] Group 2 - The article outlines the conditions for tax refunds for individuals who sell their property and purchase a new one within one year, with full refunds if the new purchase amount is equal to or greater than the selling price [6][7] - The sale and purchase must occur within the same city, and the taxpayer must be directly related to both transactions [7][8] - Taxpayers must submit a tax refund application along with necessary documentation, including identification, transaction contracts, and property certificates [8][9]