Recently, China’s Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development jointly announced a new policy: starting January 1, 2023, individuals who sell their residential property and purchase a new one within one year are eligible to apply for a refund of the personal income tax already paid on the sale. The measure aims to support genuine and improvement-driven housing demand and promote stable and healthy development of the real estate market.To qualify, taxpayers must meet two conditions: first, the sold property must be their only residence; second, the new home must be purchased within one year of selling the original one. The refund amount will be calculated based on the ratio between the price of the newly purchased home and the sale price of the original home, capped at the total personal income tax already paid. If the new home costs less than the original, the refund will be proportional; if it costs equal to or more, a full refund is allowed.The policy applies nationwide and is currently valid until the end of 2025. Experts note that this move helps reduce the tax burden on home upgraders and encourages rational housing consumption, contributing positively to market stability.
近日，财政部、国家税务总局、住房城乡建设部联合发布新政：自2023年1月1日起，个人出售自有住房并在1年内重新购房的，可申请退还其出售住房时已缴纳的个人所得税。这一政策旨在支持刚性和改善性住房需求，促进房地产市场平稳健康发展。具体而言，纳税人需满足两个条件：一是出售的住房为其名下唯一住房；二是新购住房须在出售原住房后1年内完成交易。退税金额将根据新购住房价格与原住房转让价格的比例计算，最高不超过已缴个税总额。若新购房价格低于原住房售价，则按比例退还；若高于或等于，则可全额退还。该政策适用于全国范围，执行期限暂定至2025年底。专家指出，此举有助于减轻换房群体的税负压力，鼓励合理住房消费，对稳定楼市预期具有积极作用。
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