山西：采集土地增值税税源时，提示本期已采集过该税源，怎么办？

Core Viewpoint - The article discusses various tax policies in Shanxi Province, including personal income tax refunds, deed tax reductions, and exemptions from value-added tax for housing transactions, aimed at stimulating the real estate market and providing financial relief to taxpayers [8][17][20]. Tax Refund Policy - From January 1, 2024, to December 31, 2025, taxpayers who sell their own housing and purchase new housing within one year will receive a refund of the personal income tax paid on the sale [8]. - The refund standard states that if the selling price of the current housing equals or exceeds the new purchase amount, the entire personal income tax paid will be refunded [11]. - If the new purchase amount is less than the selling price, the refund will be proportional to the new purchase amount relative to the selling price [12]. Deed Tax Reduction Policy - Starting December 1, 2024, the deed tax rate will be reduced to 1% for individual purchases of housing with an area of 140 square meters or less, and 1.5% for those exceeding this area [17]. - For families, the deed tax rate will be 1% for housing of 140 square meters or less and 2% for larger properties [17]. Value-Added Tax Exemption Policy - Effective December 1, 2024, individuals selling housing purchased for more than two years will be exempt from value-added tax [20]. - This exemption previously applied only to non-ordinary housing in major cities like Beijing, Shanghai, Guangzhou, and Shenzhen, which will no longer be enforced [21]. Loan Interest Deduction Policy - Taxpayers can deduct housing loan interest expenses at a fixed rate of 1,000 yuan per month for a maximum of 240 months, applicable only to the first housing loan [22][23].