近日，财政部、国家税务总局、住房城乡建设部联合发布通知，明确居民换购住房继续享受个人所得税退税优惠政策。根据政策，自2024年1月1日起至2025年12月31日，对出售自有住房并在1年内重新购房的纳税人，其出售住房已缴纳的个人所得税可予以退还。此举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，纳税人需在出售住房后12个月内完成新购房交易，并按规定办理退税手续。退税金额以出售住房时已缴纳的个人所得税为限，且新购住房价格不得低于原住房售价。若新购房价格低于原住房售价，退税金额将按比例计算。此外，政策适用于全国范围内的城市和农村地区，覆盖所有符合条件的居民家庭。该政策延续了此前阶段性支持措施，体现了政府稳定房地产市场的决心，有助于减轻居民换房负担，激发市场活力，推动住房消费良性循环。
Recently, China’s Ministry of Finance, State Taxation Administration, and Ministry of Housing and Urban-Rural Development jointly issued a notice confirming that individuals who sell their existing home and purchase a new one within one year will continue to be eligible for a personal income tax refund. Under this policy—effective from January 1, 2024, to December 31, 2025—taxpayers who meet the criteria can claim a refund of the personal income tax already paid on the sale of their original residence. The measure aims to support both essential and improved housing demand and promote stable and healthy development of the real estate market.Specifically, taxpayers must complete the purchase of a new home within 12 months of selling their original property and follow prescribed procedures to apply for the refund. The refund amount is capped at the personal income tax paid upon the sale, and the price of the newly purchased home must not be lower than that of the sold property. If the new home costs less, the refund will be prorated accordingly. The policy applies nationwide, covering both urban and rural areas, and is available to all qualifying households.This extension of a previously implemented temporary measure reflects the government’s ongoing commitment to stabilizing the housing market, easing the financial burden of home upgrades, stimulating market activity, and fostering a virtuous cycle in residential consumption.
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