三部门：延续实施支持居民换购住房有关个人所得税政策

Core Viewpoint - The article discusses the extension of personal income tax policies to support residents in purchasing new homes after selling their existing properties, effective from January 1, 2026, to December 31, 2027 [1][2]. Summary by Sections Policy Announcement - The Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development jointly announced the continuation of tax refund policies for residents who sell their homes and purchase new ones within one year [1][2]. Tax Refund Details - Taxpayers selling their own homes and buying new ones within one year will receive a tax refund on the personal income tax paid on the sale. If the new home purchase amount is greater than or equal to the sale amount, the entire tax paid will be refunded. If the new purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [2][3]. Conditions for Eligibility - To qualify for the tax refund, the following conditions must be met: 1. The sale and purchase of homes must occur within the same city, defined as the administrative areas under the same municipality or provincial-level city [2]. 2. The seller of the existing home must be directly related to the buyer of the new home, meaning they must be the owner or one of the owners of the new property [2]. Documentation and Information Sharing - Eligible taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for review and processing of the tax refund. Local housing and tax departments are required to establish information-sharing mechanisms to facilitate timely access to necessary transaction data [3].