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]

Group 1 - The article outlines the process for businesses to log into the electronic tax bureau and handle tax declarations and payments, specifically focusing on international payment procedures [1][2][3]. - It details the steps involved in the "Comprehensive Tax Declaration" process, including contract collection, payment filing, and withholding declaration [5][8]. - The system automatically determines whether external payment filing is required based on the payment amount and whether a filing form has been issued [7][10]. Group 2 - The article explains the "Contract Information Collection" phase, where users can add new contracts or modify existing ones before proceeding with payment [6][11]. - It emphasizes the importance of verifying payment amounts and dates, particularly for payments exceeding $50,000, and the need to record application numbers for future reference [9][12]. - The "Withholding Declaration" phase is described, where the system generates declaration data that must be verified and submitted by the user [16][19].