欢迎扫描下方二维码关注： 我们一起来了解一下吧 t - - - - - - - - 01 - 换购住房退税优惠是什么? 自 2024 年 1 月 1 日至 2025 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 现住房已缴纳的个人所得税予以退税优惠。 02 退税金额怎么算? 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。 03- 住房转让金额如何确定? 以上所称现住房转让金额为该房屋转让 的市场成交价格。 新购住房为新房的 购房金额为纳税人在住房城乡建设部门 网签备案的购房合同中注明的成交价格； 新购住房为二手房的 购房金额为房屋的成交价格。 来源：内蒙古税务 编发：纳税服务和宣传中心 责编：晨阳 编审：塔娜 来源 内蒙古税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同 ...

Core Points - The article discusses a tax refund policy for individuals selling and purchasing housing in the same city, effective from October 1, 2022, to December 31, 2025 [1][4] - Taxpayers can receive a full refund of personal income tax paid on the sale of their current home if the purchase price of the new home is equal to or greater than the sale price of the current home [1][2] - If the new home purchase price is less than the sale price, the refund will be proportional to the new home's price relative to the sale price [2][3] Summary by Sections - **Policy Overview** - The tax refund applies to individuals who sell their own homes and purchase new ones within one year in the same city [1] - The sale and purchase must occur within the specified time frame to qualify for the refund [2] - **Conditions for Refund** - The sale and purchase must occur within the same city, defined as the administrative regions of the same municipality or provincial-level city [1] - The taxpayer must be directly related to both the sale and purchase of the homes [1] - **Examples of Refund Calculation** - Example of a taxpayer selling a home for 3 million yuan and buying a new one for 4 million yuan, resulting in a full refund of 30,000 yuan [2] - Another example where a home is sold for 6 million yuan and a new one is bought for 5.4 million yuan, leading to a 90% refund of the personal income tax paid [2] - **Application Process** - Taxpayers must fill out a specific application form and provide necessary documentation, including identification and transaction contracts [3] - Applications must be submitted to the tax authority where the original tax was paid [3] - **Implementation and Support** - The tax authority utilizes big data to identify eligible taxpayers and ensure they are informed about the policy [4] - Collaboration with other governmental departments is emphasized to streamline the process and ensure sufficient funds for refunds [4]