根据中国现行个人所得税政策，个人出售自有住房后，若在一年内重新购置住房，可申请退还其在售房时已缴纳的个人所得税。这一政策旨在支持居民改善居住条件，减轻因换房产生的税负压力。具体而言，纳税人需满足以下条件：一是所售房产为其家庭唯一住房且持有满五年；二是在售房后12个月内完成新购房交易；三是新购住房也须用于自住。符合条件的纳税人可向主管税务机关提交退税申请，并提供相关证明材料，如原房产交易合同、完税凭证、新购房合同等。需要注意的是，若新购房屋价格低于原售房屋价格，退税金额将按比例计算；若超过原售价，则可全额退还已缴个税。此外，该政策仅适用于自然人，不适用于企业或非居民个人。此政策有效衔接了“卖旧买新”的住房需求，有助于促进房地产市场良性循环，同时体现了税收政策对民生改善的支持。
Under China’s current individual income tax policy, individuals who sell their own residential property and purchase a new one within one year may apply for a refund of the individual income tax already paid on the sale. This policy aims to support residents in improving their living conditions and alleviate the tax burden associated with housing upgrades.To qualify, taxpayers must meet the following conditions: (1) the sold property must be the family’s only residence and held for at least five years; (2) the new home must be purchased within 12 months after the sale; and (3) the newly acquired property must also be used for self-occupation. Eligible taxpayers can submit a tax refund application to their local tax authority along with supporting documents, such as the original property sale contract, tax payment receipts, and the new purchase agreement.It should be noted that if the purchase price of the new home is lower than the sale price of the old one, the refund will be calculated proportionally; if it is equal to or higher, the full amount of tax paid may be refunded. This provision applies only to individual residents, not to enterprises or non-resident individuals.This measure effectively supports the ‘sell-old-buy-new’ housing cycle, promotes healthy development in the real estate market, and reflects the government’s tax policy support for improving people’s livelihoods.
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