攻略 | 一键查询涉税中介“信用身份证”

Core Viewpoint - The article discusses the tax refund policy for individuals who sell their own housing and purchase new housing within one year, emphasizing the eligibility criteria and application process for tax refunds related to personal income tax on housing transactions [11][12][24]. Group 1: Policy Duration - The policy is effective from January 1, 2026, to December 31, 2027, allowing taxpayers to benefit from tax refunds during this period [9]. Group 2: Tax Refund Requirements - Taxpayers must sell their existing housing and purchase new housing within the same city, which includes all administrative divisions under the jurisdiction of the same municipality or provincial-level city [11]. - The amount of tax refund is calculated based on the relationship between the selling price of the existing housing and the purchase price of the new housing [12]. Group 3: Calculation of Refund Amount - If the purchase price of the new housing is greater than or equal to the selling price of the existing housing, the refund amount equals the personal income tax paid at the time of the sale [12]. - If the purchase price is less than the selling price, the refund amount is calculated as a proportion of the personal income tax based on the new purchase price [12]. Group 4: Application Materials - Required documents for the application include the "Personal Income Tax Refund Application Form for Residents' Housing Exchange," taxpayer identification, transaction contracts for both the existing and new housing, and relevant property certificates [15][16][18]. Group 5: Tax Authority Judgement - Taxpayers must submit their applications to the tax authority responsible for collecting personal income tax on the sale of the existing housing to enjoy the tax refund policy [22]. Group 6: Policy Basis - The policy is based on the announcement regarding the continuation of support for residents' housing exchange and related personal income tax policies [24].