2026年，卖房买房能省这笔钱！

Group 1 - The article discusses the process and requirements for applying for a personal income tax refund related to the transfer of original housing and the purchase of new housing [3] - It outlines the calculation method for the refund amount, which is based on the ratio of the new housing purchase amount to the original housing transfer amount multiplied by the personal income tax paid during the original housing transfer [3] - The article specifies that the original housing transfer amount is based on the market transaction price, while the new housing purchase amount is determined by the price stated in the housing contract or the transaction price for second-hand houses [3] Group 2 - The article clarifies the timing for determining the sale and purchase of housing, indicating that the personal income tax payment time for the sale of housing is the reference point [3] - It also states that the application for the tax refund should be submitted to the tax authority that collected the original housing transfer income tax [3] - Required documents for the application include a completed tax refund application form, the taxpayer's identification, and the taxpayer's bank card [3]