Group 1 - The core viewpoint of the article is that the government has extended tax benefits for residents looking to improve their housing conditions through a "sell old, buy new" policy, allowing for the refund of personal income tax paid when selling a home [1][3]. Group 2 - 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 states that from January 1, 2026, to December 31, 2027, individuals selling their homes can apply for a tax refund if they purchase a new home within one year [3]. Group 3 - To qualify for the tax refund, two key conditions must be met: the sale and purchase must occur within the same city, and the taxpayer must be the owner or one of the owners of the new home [5][6][8]. Group 4 - The amount of tax refund is directly related to the sale and purchase amounts, with two scenarios for calculation: full refund if the new home purchase amount is greater than or equal to the sale amount, or a proportional refund if the new home purchase amount is less [9][10]. Group 5 - The effective period of the policy is from January 1, 2026, to December 31, 2027, and individuals have one year from the sale of their old home to complete the purchase of a new one [14]. Group 6 - The application process for the tax refund involves confirming eligibility, preparing necessary documents such as housing transaction contracts, and submitting the application to the relevant tax authority [18][19][22].