Taxation Policies - From January 1, 2023, to December 31, 2027, individuals selling residential properties purchased for less than two years will benefit from a 50% reduction in urban maintenance and construction tax, education fees, and local education surcharges [5] - Personal income tax exemptions apply to individuals transferring their only residential property that has been owned for more than five years [5][6] - If complete and accurate original property documents and reasonable deduction expense documents are provided, the taxable income can be calculated by deducting the property’s original value and reasonable expenses from the transfer income [6] Tax Refunds - Between January 1, 2026, and December 31, 2027, taxpayers who sell their own housing and purchase new housing within one year will receive a refund of the personal income tax paid on the sale of the current housing [9] - The refund amount is proportional to the new housing price relative to the sale price of the current housing [10] Taxpayer Conditions - Taxpayers must meet specific conditions to qualify for tax refunds, including that both the sold and newly purchased properties must be within the same city [11]
个人销售家庭住房,都需要交什么税?
蓝色柳林财税室·2026-02-12 01:27