Personal income tax paid when buying a house can be refunded under certain conditions. The amount of new housing purchased by individuals or couples is equal to or more than the sales of the original housing, and the original housing is public housing. After deducting the income paid to the finance or the original property right unit when calculating the sales, the paid personal income tax can be refunded in full. This means that only after the purchase value of the new house is not lower than the value of the old house sold, and the old house belongs to public property rights and the relevant taxes and fees have been settled, can you apply for a refund of personal income tax.

Types of taxes:

1. Value-added tax;

2. consumption tax;

3. Enterprise income tax;

4. Personal income tax;

5. Resource tax;

6. Land value-added tax;

7. Property tax;

8. Vehicle and vessel use tax;

9. Stamp duty;

1. customs duties.

tax is a compulsory payment levied by the state on individuals and units in order to obtain fiscal revenue and adjust social economy. There are many kinds of taxes, and each tax has its specific collection object and collection method, which has different effects on economic activities.

to sum up, individuals can apply for a full refund of the paid personal income tax after purchasing a new house whose value is not lower than that of the old public house sold, and after deducting the income paid to the finance or the original property right unit. This policy provides certain economic benefits for qualified property buyers.

Legal basis:

Article 14 of the Individual Income Tax Law of the People's Republic of China

The tax withheld or withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.

if the taxpayer settles the tax refund or the withholding agent settles the tax refund for the taxpayer, the tax authorities will handle the tax refund in accordance with the relevant provisions on treasury management after examination.

Law of the People's Republic of China on the Administration of Tax Collection

Article 3

The collection, suspension, tax reduction, exemption, tax refund and supplementary tax shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.