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漫解税费|居民换购住房,个人所得税退税
蓝色柳林财税室·2025-08-22 08:50

Group 1 - The article discusses tax refund policies related to the sale and purchase of residential properties, specifically focusing on the conditions under which taxpayers can receive tax refunds on personal income tax paid during property transactions [4] - Taxpayers can apply for a tax refund if the amount spent on a new home is greater than or equal to the amount received from selling the current home, with specific calculations provided for different scenarios [4] - The article specifies that both the sale of the current home and the purchase of the new home must occur within the same city, defined as the administrative regions under the same municipality or provincial-level city [4] Group 2 - Required documentation for applying for the tax refund includes the taxpayer's identification, sales contracts for the current and new homes, and property ownership certificates, depending on whether the new home is a second-hand or new property [4] - The timing of the sale and purchase is crucial, with the tax payment date for the sale and the tax completion date for the new purchase being the key reference points for eligibility [4]