How to refund the tax? I will bring you an official interpretation today.
What kind of people can enjoy the tax refund policy?
According to the Interpretation of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supporting Individual Income Tax Policy for Housing Redemption issued by State Taxation Administration of The People's Republic of China (hereinafter referred to as Interpretation), taxpayers who sold their own houses and bought back their houses in the market within one year after the existing houses were sold during the period from 2022 10 to 2023 1,
For example, taxpayer Zhou Xiao sold a house in February 65438+2022 and bought another house in the same city in July 2023. As the time for buying and selling houses in Zhou Xiao is between 20221October 65438+ and 20231October 65438+, it meets the time conditions stipulated in the policy.
Under what circumstances can personal income tax be refunded in full?
During the period from 10 in 2022 to 1 2 in 2023, all taxpayers who meet the tax refund conditions will be refunded their personal income tax if the newly purchased housing amount is greater than or equal to the current housing transfer amount; When the newly purchased housing amount is less than the current housing transfer amount, the individual income tax paid for the current housing will be refunded according to the proportion of the newly purchased housing amount to the current housing transfer amount. The calculation formula is:
First, if the amount of newly purchased housing is greater than or equal to the current amount of housing transfer, the tax refund amount = personal income tax paid at the time of current housing transfer; Two, the amount of newly purchased housing is less than the current housing transfer amount, the amount of tax refund = (the amount of newly purchased housing, the current housing transfer amount) × the personal income tax paid when the current housing transfer. Among them, the original housing transfer amount and the newly purchased housing amount do not include value-added tax.
For example, from June 5438 to February 2022, Xiao Yang sold a house with a transfer amount of 2.4 million yuan and paid personal income tax of 40,000 yuan. In May 2023, a house in the same city was repurchased, and the new house purchase price was 3 million yuan. Assuming that Xiao Yang also meets other conditions for enjoying the personal income tax policy of repurchased housing, since the amount of newly purchased housing is greater than the current amount of housing transfer, the amount of small application for tax refund is 40,000 yuan of personal income tax paid at the time of current housing transfer. If Xiao Yang's newly purchased house amount is 6.5438+0.5 million yuan, the amount he can apply for tax refund is 25,000 yuan (654.38+0.50 ÷ 240) × 4 (assuming that the above prices do not include VAT).
The time for selling the house is subject to the "tax payment time"
The "Interpretation" clarifies that the time for selling existing homes is based on the time when taxpayers pay personal income tax for selling houses. If the newly purchased house is a second-hand house, the purchase time shall be subject to the deed tax payment time when the taxpayer purchases the house or the registration time specified in the property certificate. The tax authorities will pre-fill the above tax-related information for taxpayers, and taxpayers can check it with the time marked on the tax payment certificate obtained at the time of tax payment. If the newly purchased house is a new house, the purchase time is the time when the housing transaction contract is filed in the housing and urban-rural construction departments, and taxpayers can fill in the housing transaction contract according to the facts.
Where do taxpayers apply for personal income tax refund? According to the Interpretation, taxpayers who enjoy the personal income tax rebate policy for residents to purchase houses should apply to the competent tax authorities for personal income tax on the transfer of existing houses, that is to say, taxpayers should apply for tax refund from which tax authority they paid personal income tax when selling houses.
The tax department implements a one-window system for real estate registration and taxation. Under normal circumstances, the personal income tax of taxpayers transferring existing houses should be paid in the local government service hall or real estate transaction hall, so the tax refund should still be handled in the government service hall or real estate transaction hall. Unless otherwise stipulated by the local tax authorities, such provisions shall prevail.
How to return a house owned by many people?
When selling houses owned by many people or newly purchasing houses owned by many people, the amount of the taxpayer's current housing transfer or newly purchased housing shall be determined according to the share of property rights enjoyed by the taxpayer.
For example, Xiao Li and Ma Xiao share a house, each holding 50% of the property rights. From June, 5438 to June, 2023 10, they transferred the house at a price of 2 million yuan, and each paid personal income tax of 20,000 yuan. In May of the same year, Xiao Li repurchased a house in the same city at a price of 6.5438+0.5 million yuan. When Xiao Li applied for tax refund, the current house transfer amount was 6,543.8+0,000 yuan (200× 50% = 654.38+0.000 yuan), and the newly purchased house amount was 6,543.8+0.5 million yuan, and the tax refund amount was equal to that paid by the individual at the time of current house transfer.
In July of the same year, Xiaoma and others bought a house in the same city for 2 million yuan, accounting for 40% of the property rights of the house. When Pony handles the tax refund, the current housing transfer amount is 6,543.8+0,000 yuan (200× 50% = 100), the newly purchased housing amount is 800,000 yuan (200×40%=80), and the tax refund amount = (newly purchased housing amount/current housing transfer amount) × personal income tax paid during the current housing transfer.