1. When can taxpayers enjoy the tax refund policy?
During the period of 10, 2022 to 1, 2023, 12, 3 1, taxpayers who sell their own houses and buy houses in the market again within 1 year after selling their existing houses will be refunded their personal income tax.
Example 1: Taxpayer Zhou Xiao sold a house in February, 2022, and bought another house in the same city in July, 2023. As the time for buying and selling houses in Zhou Xiao is from 2022 1 October 65438+ to February 20231
2. How is the taxpayer's tax refund calculated?
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:
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 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 2: On February 65438, 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)
Three, the sale of housing owned by many people, how should taxpayers calculate their tax rebate?
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.
Example 3: 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)
Fourth, how to determine the time to sell a house and buy a house again?
The time for selling existing houses shall be the time for taxpayers to 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.
5. Where can taxpayers who meet the policy conditions apply for tax refund?
Taxpayers who enjoy the policy of personal income tax refund for residents' purchase of houses should apply to the competent tax authorities for personal income tax on the transfer of existing houses, that is, which tax authorities should taxpayers apply for tax refund and pay 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.
6. What materials do taxpayers need to provide to apply for personal income tax refund for residents' house purchase?
Taxpayers applying for individual income tax refund for residents' repurchase of houses shall submit the Application Form for Individual Income Tax Refund for Residents' Repurchase of Houses to the competent tax authorities, and provide the following information at the same time: (1) taxpayer's identity certificate; (two) the current housing sales contract; (3) If the newly purchased house is a second-hand house, the house sales contract, the certificate of immovable property right and its copy; (four) the newly purchased housing is a new house, and the housing transaction contract and its copy are submitted to the housing construction department for the record (online signing).
Seven, taxpayers enjoy the individual income tax policy of residents to buy housing and terminate the housing transaction contract, how to deal with the tax refund?
Taxpayers who are no longer eligible for the tax refund policy because of the cancellation, cancellation or invalidity of the housing transaction contract for newly purchased houses should take the initiative to apply for tax refund to the competent tax authorities within 15 days of the month following the cancellation, cancellation or invalidity of the contract; If the taxpayer fails to apply for tax refund within the time limit, the tax authorities will collect late fees according to law. The tax department will strengthen the tax refund audit and tax refund management after the termination of the contract through the relevant information shared with the housing and urban-rural construction departments.