2. If the amount of newly purchased housing is less than the current amount of housing transfer, the tax refund amount = (the amount of newly purchased housing ÷ the current amount of housing transfer) × the personal income tax paid at the time of current housing transfer.
Among them, the original housing transfer amount and the newly purchased housing amount do not include value-added tax.
Example: 65438 In 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 1 10,000 yuan (654.38+0.50 ÷ 2.40× 40,000 yuan). (Assuming that all the above prices do not include VAT)
Q: When taxpayers sell houses owned by many people, how should they calculate their tax refund?
Answer: When selling houses jointly owned by many people or newly purchased houses jointly owned by many people, the transfer amount of the taxpayer's existing houses or newly purchased houses shall be determined according to the taxpayer's share of property rights.
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 the 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 the individual paid at the time of the 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. (Assuming that all the above prices do not include VAT)
Q how to determine the time to sell the house and buy it again?
Answer: The time for selling existing houses is based on the time when taxpayers pay personal income tax when 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.
Q: Where should taxpayers who meet the conditions of policy enjoyment apply for tax refund?
A: Taxpayers who enjoy the personal income tax rebate policy for residents to buy houses should apply to the competent tax authorities for personal income tax on the transfer of existing houses. That is to say, when taxpayers sell houses, which tax authorities should they pay personal income tax from to apply for tax refund. 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.