Yes, but personal income tax can be refunded if it meets the conditions for tax refund. For example, in the following cases: 1, if the amount of newly purchased housing by individuals (including couples, the same below) is greater than or equal to the sales of the original housing (if the original housing is purchased as public housing, the sales of the original housing should be deducted from the income turned over to the finance or the original property right unit according to regulations, the same below), the paid personal income tax will be refunded in full; 5. If an individual only gets a part of the tax refund and buys a new house within 1 year, he can apply for the unpaid tax refund.
Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.
Answered on April 29, 2022
Zheng Liu
qualification authentication
Years of practice
10
Certification: Shandong Luji Law Firm
Good at: criminal defense, marriage and family.
clock dial
Ask questions online