问：同一省，如果我出售住房在A市，新购住房在B市，可以享受换购住房退税政策吗？ 其中，新购住房金额大于或等于现住房转让金额的，全部退还已缴纳的个人所得税；新购住房金额小于 现住房转让金额的，按新购住房金额占现住房转让金额的比例退还出售现住房已缴纳的个人所得税。 问：先买房后卖房可以退税吗？ 答：换购住房退税，买房和卖房有先后顺序，卖房应在买房之前。若先买房再卖房，无法享受退税优 惠。 出售现住房的时间，以纳税人出售住房时个人所得税完税时间为准。新购住房为新房的，购买住房时间 以在住房城乡建设部门办理房屋交易合同备案的时间为准。新购住房为二手房的，购买住房时间以纳税 人购房时契税的完税时间或不动产权证载明的登记时间为准。 本报讯 为继续支持居民改善住房条件，财政部等三部门日前发文延续实施支持居民换购住房有关个人 所得税政策。优惠政策的内容是什么？先买后卖可以享受吗？新房旧房同省不同市可以退税吗？海南省 税务局针对近期相关热点咨询进行解答。 问：居民换购住房个人所得税优惠政策内容是什么？ 答：自2026年1月1日至2027年12月31日，对出售自有住房并在现住房出售后1年内在市场重新购买住房 的纳税人，对其出售现 ...

Group 1 - The core viewpoint of the article highlights that Chengdu Investment Holdings has experienced a consecutive two-day trading limit increase, indicating strong market interest and activity in the stock [1] - The stock reached a trading limit at 9:47 AM with a transaction volume of 657 million yuan and a turnover rate of 4.86%, reflecting significant investor engagement [1] - Recent announcements from the Ministry of Finance and other departments extend the implementation of personal income tax policies supporting residents' housing purchases until December 31, 2027, which may positively impact the real estate sector [1] Group 2 - The real estate sector is showing active performance, with related stocks gaining market attention due to the supportive policies [1] - The article notes the volatility associated with stocks that have consecutive trading limits, advising investors to be cautious about high-risk investments [1]

Core Viewpoint - The Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development have announced a continuation of the personal income tax policy supporting residents in purchasing new homes, effective from January 1, 2026, to December 31, 2027, aimed at improving housing conditions for residents [1][2] Group 1 - The policy allows taxpayers who sell their own homes and purchase new ones within one year to receive a tax refund on the personal income tax already paid on the sale of their current home [1] - If the purchase price of the new home is greater than or equal to the selling price of the current home, the entire amount of personal income tax paid will be refunded; if it is less, the refund will be proportional to the new home's purchase price relative to the selling price [1] - This policy has been extended twice since its initial implementation in October 2022, indicating a sustained supportive direction from the policy level [1] Group 2 - The continuation of this policy is expected to reduce transaction costs for homebuyers, significantly releasing potential demand at the market entry threshold [2] - The policy requires that both the sold and newly purchased homes be within the same city, defined as all administrative divisions under the jurisdiction of the same municipality or provincial-level city [2] - The selling price of the current home is based on the market transaction price, while the purchase price for new homes is determined by the price stated in the housing contract filed with the housing and urban-rural development department [2]

Core Viewpoint - The Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development announced the extension of personal income tax policies supporting residents in housing exchanges from January 1, 2026, to December 31, 2027, providing tax refunds for individuals selling their homes and purchasing new ones within a year [1] Group 1: Policy Details - The policy allows for full tax refunds on personal income tax for individuals whose new home purchase amount is greater than or equal to the selling price of their current home [1] - If the new home purchase amount is less than the selling price, the tax refund will be proportional to the new home purchase amount relative to the selling price [1] - Eligible taxpayers must sell and purchase homes within the same city and must be directly related to the new home purchase [1] Group 2: Market Impact - The policy is expected to lower the cost of changing homes and stimulate demand for improved housing [1] - In 2025, the proportion of demand for improved housing reached 36.1%, with "sell one buy one" exchanges accounting for 70% of this demand [1] - The extension of the policy is anticipated to alleviate concerns regarding transaction taxes for those looking to upgrade their homes, maintaining high demand levels into 2026 [1] Group 3: Broader Implications - The policy aims to facilitate a smooth transition from old to new homes, promoting a healthy circulation between the primary and secondary housing markets [2] - Predictions indicate that the national second-hand housing transaction area may reach 800 million square meters in 2026, potentially surpassing new home transactions for the first time [2] - There is an expectation for the continuation of local supportive policies, such as housing subsidies and deed tax reductions, to create a comprehensive policy synergy covering transactions, financing, supply, and demand [2]

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy to support residents in upgrading their housing from January 1, 2026, to December 31, 2027, allowing for tax refunds on income tax paid when selling a home and purchasing a new one within one year [1][2]. Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of the current home. If the new home purchase amount is greater than or equal to the sale amount, the entire tax paid will be refunded. If the new home purchase amount is less, the refund will be proportional to the new purchase amount relative to the sale amount [1][2]. Conditions for Tax Refund - Taxpayers must meet specific conditions to qualify for the tax refund, including that both the sale and purchase of homes must occur within the same city, and the seller must be directly related to the new home purchase [2]. Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review. Additionally, local housing and tax departments are required to establish information-sharing mechanisms to ensure timely access to necessary transaction data for tax refund processing [2].

Core Viewpoint - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development extends the personal income tax policy supporting residents in purchasing new homes from January 1, 2026, to December 31, 2027, aimed at improving housing conditions for residents [1][2]. Group 1: Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year will receive a tax refund on the personal income tax paid on the sale of their current home [2]. - If the amount of the new home is greater than or equal to the amount from the sale of the current home, the entire personal income tax paid will be refunded; if less, the refund will be proportional to the new home's price relative to the sale price of the current home [2]. Group 2: Conditions for Tax Refund - Taxpayers must sell and repurchase homes within the same city, defined as the entire administrative area of the same municipality, sub-provincial city, or prefecture-level city [3]. - The seller of the current home must be directly related to the new home purchase, being the owner or one of the owners of the new home [4]. Group 3: Documentation and Information Sharing - Taxpayers eligible for the tax refund must provide valid sale and purchase contracts and any other required materials to the tax authority for review [4]. - Local housing and urban-rural development departments are required to establish an information-sharing mechanism with tax authorities to ensure timely access to housing transaction contract information [4].

Core Points - The announcement extends personal income tax policies to support residents in purchasing new homes after selling their existing ones from January 1, 2026, to December 31, 2027 [1][2] - Taxpayers selling their homes within one year and purchasing new ones will receive a tax refund on the income tax paid on the sale, with conditions based on the purchase price of the new home relative to the sale price of the existing home [1][2] Summary by Sections Tax Refund Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their homes and buy new ones within one year will receive a tax refund on the income tax paid on the sale [1] - If the new home purchase price is greater than or equal to the sale price of the existing home, the full amount of income tax paid will be refunded [1] - If the new home purchase price is less than the sale price, the refund will be proportional to the new home purchase price relative to the sale price [1] Conditions for Eligibility - The sale and purchase of homes must occur within the same city, defined as the administrative areas under the same municipality or provincial-level city [2] - The taxpayer must be the owner or one of the owners of the new home purchased [2] - Taxpayers must provide valid sale and purchase contracts and any other required materials to the tax authority for the refund process [2] Information Sharing Mechanism - Local housing and urban-rural development departments are required to establish information-sharing mechanisms with tax authorities to ensure timely access to housing transaction contract information [2]

Core Viewpoint - The Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development announced the continuation of personal income tax policies supporting residents in purchasing new housing after selling their existing homes from January 1, 2026, to December 31, 2027 [1] Summary by Relevant Categories Tax Policy - From January 1, 2026, to December 31, 2027, taxpayers who sell their own homes and purchase new homes within one year of the sale will receive a tax refund on the personal income tax already paid on the sale of the existing home [1] - If the amount of the new home purchased is greater than or equal to the amount received from the sale of the existing home, the entire personal income tax paid will be refunded [1] - If the amount of the new home purchased is less than the amount received from the sale of the existing home, the refund will be proportional to the ratio of the new home purchase amount to the existing home sale amount [1]

Core Viewpoint - The announcement by the Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development introduces a tax refund policy for individuals selling their own housing and purchasing new housing within one year, effective from January 1, 2026, to December 31, 2027 [1] Group 1: Tax Refund Policy - Taxpayers who sell their current housing and buy new housing within one year will receive a tax refund on the personal income tax already paid on the sale of the current housing [1] - If the amount of the new housing purchased is greater than or equal to the amount received from the sale of the current housing, the entire personal income tax paid will be refunded [1] - If the amount of the new housing purchased is less than the amount received from the sale of the current housing, the refund will be proportional to the ratio of the new housing amount to the current housing sale amount [1]