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 announcement extends the personal income tax policy supporting residents in purchasing new housing, providing tax refunds for individuals selling their homes and buying new ones within one year from January 1, 2026, to December 31, 2027 [1][3]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers selling their own homes and purchasing new ones within one year will receive a tax refund on the personal income tax paid on the sale of their current home [1][3]. - If the purchase price of the new home is greater than or equal to the selling price of the current home, the entire personal income tax paid will be refunded. If the new home purchase price is less, the refund will be proportional to the ratio of the new home price to the selling price of the current home [3]. Group 2: Eligibility Criteria - Taxpayers must sell and repurchase homes within the same city, defined as the entire administrative area of the same municipality, sub-provincial city, or prefecture-level city [4]. - The seller of the current home must be directly related to the buyer of the new home, being the owner or one of the owners of the new home [5]. - Eligible taxpayers must provide valid sale and purchase contracts and other required materials to the tax authority for tax refund processing [5]. Group 3: Information Sharing Mechanism - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information for tax refund audits [5].