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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;visibility: visible;">财政部、国家税务总局、</span>
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<span style="outline: 0px;color: #ab1942;letter-spacing: 1px;font-size: 16px;visibility: visible;"><strong style="outline: 0px;visibility: visible;"><span style="outline: 0px;visibility: visible;font-family: PingFangSC-Light;">延续实施支持居民换购住房</span></strong></span>
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<span style="outline: 0px;color: #ab1942;letter-spacing: 1px;font-size: 16px;visibility: visible;"><strong style="outline: 0px;visibility: visible;"><span style="outline: 0px;visibility: visible;font-family: PingFangSC-Light;">相关税收优惠政策</span></strong></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;visibility: visible;"><span style="outline: 0px;visibility: visible;">根据公告,对出售自有住房并在现住房出售后1年内在市场重新购买住房的纳税人,</span><span style="outline: 0px;color: #ab1942;visibility: visible;"><strong style="outline: 0px;visibility: visible;">对其出售现住房已缴纳的个人所得税予以退税优惠,公告执行至2025年底。</strong></span></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;visibility: visible;">具体来看,新购住房金额大于或等于现住房转让金额的,全部退还已缴纳的个人所得税;新购住房金额小于现住房转让金额的,按新购住房金额占现住房转让金额的比例退还出售现住房已缴纳的个人所得税。</span>
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<span style="outline: 0px;color: #FFFFFF;letter-spacing: 1px;font-size: 16px;font-family: PingFangSC-Light;"><strong style="outline: 0px;">财政部 税务总局 住房城乡建设部<br style="max-inline-size: 100%;outline: none 0px !important;"/></strong></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;"><span style="outline: 0px;color: #FFFFFF;font-family: PingFangSC-Light;"><strong style="outline: 0px;">关于延续实施支持</strong></span><strong style="outline: 0px;color: rgb(255, 255, 255);letter-spacing: normal;text-decoration: inherit;font-family: PingFangSC-Light;">居民换购住房</strong></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;"><strong style="outline: 0px;color: rgb(255, 255, 255);letter-spacing: normal;text-decoration: inherit;font-family: PingFangSC-Light;">有关个人所得税政策的公告</strong></span>
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<span style="outline: 0px;color: #7F7F7F;letter-spacing: 1px;font-size: 16px;font-family: PingFangSC-Light;">财政部 税务总局 住房城乡建设部公告</span>
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<span style="outline: 0px;color: #7F7F7F;letter-spacing: 1px;font-size: 16px;font-family: PingFangSC-Light;">2023年第28号</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">为<span style="outline: 0px;">继续支持居民改善住房条件,现就有关个人所得税政策公告如下:</span></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">一、<span style="outline: 0px;color: #AB1942;"><strong style="outline: 0px;">自2024年1月1日至2025年12月31日,对出售自有住房并在现住房出售后1年内在市场重新购买住房的纳税人,对其出售现住房已缴纳的个人所得税予以退税优惠。</strong></span>其中,新购住房金额大于或等于现住房转让金额的,全部退还已缴纳的个人所得税;新购住房金额小于现住房转让金额的,按新购住房金额占现住房转让金额的比例退还出售现住房已缴纳的个人所得税。</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">二、本公告所称现住房转让金额为该房屋转让的市场成交价格。新购住房为新房的,购房金额为纳税人在住房城乡建设部门网签备案的购房合同中注明的成交价格;新购住房为二手房的,购房金额为房屋的成交价格。</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">三、享受本公告规定优惠政策的纳税人须同时满足以下条件:</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">1.纳税人出售和重新购买的住房<span style="outline: 0px;color: #AB1942;"><strong style="outline: 0px;">应在同一城市范围内。</strong></span>同一城市范围是指同一直辖市、副省级城市、地级市(地区、州、盟)所辖全部行政区划范围。</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">2.出售自有住房的纳税人与新购住房之间须直接相关,<span style="outline: 0px;color: #AB1942;"><strong style="outline: 0px;">应为新购住房产权人或产权人之一。</strong></span></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">四、符合退税优惠政策条件的纳税人<span style="outline: 0px;color: #AB1942;"><strong style="outline: 0px;">应向主管税务机关提供合法、有效的售房、购房合同和主管税务机关要求提供的其他有关材料</strong></span>,经主管税务机关审核后办理退税。</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">五、各级住房城乡建设部门应与税务部门建立信息共享机制,将本地区房屋交易合同网签备案等信息(含撤销备案信息)实时共享至当地税务部门;暂未实现信息实时共享的地区,要建立健全工作机制,确保税务部门及时获取审核退税所需的房屋交易合同备案信息。</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">特此公告。</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">财政部 税务总局 住房城乡建设部</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">2023年8月18日</span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">中国社会科学院财经战略研究院财政研究室主任何代欣表示,为支持居民改善住房条件,去年,财政部等部门出台了支持居民换购住房有关个人所得税政策,政策将于今年底到期。<strong style="outline: 0px;"><span style="outline: 0px;color: #AB1942;">三部门此次发布的公告明确将这项政策延续实施至2025年底,有助于继续支持居民改善住房条件。</span></strong></span>
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<span style="outline: 0px;letter-spacing: 1px;font-size: 16px;">此外,为继续支持公共租赁住房建设和运营,财政部、税务总局发布公告,<strong style="outline: 0px;"><span style="outline: 0px;color: #AB1942;">明确继续实施公共租赁住房税收优惠政策至2025年底。</span></strong></span>
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<span style="color: #888888;font-size: 14px;letter-spacing: 0.544px;">来源:</span><span style="color: #888888;font-size: 14px;letter-spacing: 0.544px;">国家税务总局、央视新闻</span><br/>
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