1. If the newly purchased housing amount is greater than or equal to the current housing transfer amount, the tax refund amount = personal income tax paid at the current housing transfer;
2. If the newly purchased housing amount is less than the current housing transfer amount, the tax refund amount = personal income tax paid when the current housing is transferred.
Among them, the original housing transfer amount and the newly purchased housing amount do not include value-added tax.
explain
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.
In order to facilitate taxpayers to enjoy the tax policy, the tax authorities have launched a series of service initiatives.
First, simplify data submission and provide pre-filling services.
Relying on the tax information of taxpayers selling existing houses and newly purchased houses, provide taxpayers with pre-filling service of application forms. The information that taxpayers need to carry when applying for tax refund is mainly used for taxpayers to inquire about the application information. The tax authorities only keep a copy of the certificate of immovable property rights of newly purchased second-hand houses or a copy of the housing transaction contract of newly purchased new houses.
The second is to automatically calculate the tax refund according to the relevant information pre-filled by the system and filled in and confirmed by the taxpayer.
The third is to carry out publicity, explanation, training and counseling through various channels and ways to remind and help eligible taxpayers to apply for tax refund and enjoy tax policies in time.