一图查看社保费逾期申报操作指南

Core Viewpoint - The article discusses the extension of personal income tax policies to support residents in purchasing housing, effective until December 31, 2025, allowing for tax refunds on previously paid taxes when selling and repurchasing homes within a year [13]. Group 1: Policy Details - The policy allows taxpayers who sell their own homes and purchase new ones within one year to receive a tax refund on the personal income tax paid during the sale [15]. - Eligible taxpayers must sell and repurchase homes within the same city, which includes all administrative divisions of the same municipality or prefecture-level city [16]. - The refund amount is calculated based on the ratio of the new home purchase price to the selling price of the old home, multiplied by the personal income tax paid during the sale [17][18]. Group 2: Application Process - Taxpayers must apply for the tax refund at the tax authority that collected the personal income tax from the sale of the old home [23]. - Required documents for the application include the taxpayer's ID, the sales contract for the old home, and the purchase contract for the new home, along with relevant property certificates [24]. - An example illustrates the refund calculation based on different scenarios of home sale and purchase prices, demonstrating the application of the policy [25][26].