From June 10, 2022 to February 3 1 2023, taxpayers who sell their own houses and buy houses in the market again after selling their existing houses 1 year will be given preferential tax refund for personal income tax paid for selling their existing houses.
Among them, if the newly purchased housing amount is greater than or equal to the current housing transfer amount, all the paid personal income tax will be refunded; If the amount of newly purchased housing is less than the transfer amount of existing housing, the personal income tax paid for the sale of existing housing will be refunded according to the proportion of newly purchased housing to the transfer amount of existing housing.
The current housing transfer amount is the market transaction price of housing transfer.
If the newly purchased house is a new house, the purchase amount shall be the transaction price indicated in the purchase contract signed by the taxpayer in the housing and urban-rural construction department; If the newly purchased house is a second-hand house, the purchase amount shall be the transaction price of the house.
Taxpayers who stipulate preferential policies must meet the following conditions:
1. The houses sold and repurchased by taxpayers should be in the same city. The scope of the same city refers to all administrative divisions under the jurisdiction of the same municipality, sub-provincial cities and prefecture-level cities (regions, States and leagues).
2. Taxpayers who sell their own houses must have a direct relationship with the newly purchased houses and should be the owners or one of the owners of the newly purchased houses.
Taxpayers who meet the conditions of preferential tax refund policies shall provide legal and effective purchase and sale contracts and other relevant materials required by the competent tax authorities, and apply for tax refund after examination by the competent tax authorities.
Housing and urban-rural construction departments at all levels should establish an information sharing mechanism with the tax authorities, and share information such as online signing and filing of local housing transaction contracts (including cancellation of filing information) to the local tax authorities in real time; In areas where real-time information sharing has not been realized, it is necessary to establish and improve the working mechanism to ensure that the tax authorities can obtain the housing transaction contract information needed for tax refund review in time.
The implementation period is from June 2022 10 to June 2023 1 day to February 3, 20231day.