一图了解“个转企”后，能享受的税收优惠政策

Core Viewpoint - The article discusses the key points of the individual income tax policy related to the sale and repurchase of housing, emphasizing the tax refund process for taxpayers who sell their own homes and buy new ones within a specified timeframe [12][21]. Group 1: Policy Duration and Requirements - The policy is effective from January 1, 2026, to December 31, 2027, allowing taxpayers to sell their own homes and repurchase new ones within one year after the sale [13]. - The sale and repurchase of housing must occur within the same city, defined as the administrative area of the same municipality, sub-provincial city, or prefecture-level city [13]. Group 2: Tax Refund Calculation - The tax refund amount is calculated based on the difference between the purchase price of the new home and the selling price of the current home. If the purchase price exceeds the selling price, the refund is the personal income tax paid during the sale [15][16]. - If the purchase price is less than the selling price, the refund amount is adjusted accordingly [15]. Group 3: Application Materials - Taxpayers must submit several documents to apply for the tax refund, including the tax refund application form, identification documents, and contracts related to both the sold and purchased properties [18]. Group 4: Tax Authority Involvement - Taxpayers seeking to benefit from the individual income tax refund policy must apply to the tax authority responsible for collecting the personal income tax on the sale of the current home [19]. Group 5: Policy Basis - The policy is based on the announcement from the Ministry of Finance, State Taxation Administration, and the Ministry of Housing and Urban-Rural Development, which outlines the continuation of support for residents exchanging homes [21].