Group 1 - The policy allows taxpayers who sell their own housing and purchase new housing within one year to receive a tax refund on the personal income tax paid on the sale of the original property, extended until December 31, 2027 [3] - The refund amount is calculated based on the personal income tax paid at the time of the original housing transfer, with specific formulas provided for different scenarios [3] - For jointly owned properties, the refund amount is determined based on the taxpayer's share of ownership in the property being sold or purchased [3] Group 2 - From January 1, 2026, to December 31, 2027, general taxpayers providing construction services in a contracted manner can opt for a simplified tax calculation method, applying a 3% tax rate for VAT [12]