The specific procedures of personal income tax refund for house purchase are: individuals apply for tax refund to the tax authorities, submit relevant materials, settle the payment of taxes and fees, and apply for tax refund, etc. For individuals who have special exemption or reduction of personal income tax due to house purchase, they can refund personal income tax according to the above procedures.

1. How to refund personal income tax on house purchase?

1, written application of the property owner. The property owner shall file a declaration based on the principle of honesty and law-abiding, explain the relevant situation and clearly state whether the house purchased for the first time in the main urban area of Chongqing, whether he enjoys the government support or incentive policies related to personal income tax in the main urban area of Chongqing, and whether the information provided is true and legal;

2. The first-time (including improved) house purchase certificate issued by the real estate transaction management institution in the area where the house is purchased; With the purchase contract and the down payment invoice, ask the financial department of the unit to issue a personal income tax payment book, and properly keep the original and copy, and register after obtaining the property right certificate. If the property right certificate is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the property right certificate stamped with the red official seal on the date of issuance page and the occupied page.

3. Copy of ID card (check the original and keep a copy);

4, a copy of the housing property certificate;

5. Housing mortgage contract between the property owner and the bank (review the original and keep a copy);

6. Proof of payment of mortgage principal and interest recognized by the mortgage bank;

7. Personal income tax payment certificate recognized by the District Local Taxation Bureau;

8, after the audit all meet the requirements, the property owner to provide my account bank, account number, account name (for financial allocation of funds).

Second, what are the conditions for housing tax refund?

(1) The time for individuals to sell and newly purchase houses occurs after the specified time, and the time interval between selling and purchasing houses is not more than 12 months (in no particular order, but the period is not more than 12 months);

The time for an individual to sell a house shall be the time for withholding tax on the personal income tax payment certificate;

The time for an individual to purchase a house shall be based on the time for registration and confirmation of the real estate exchange in the commercial housing sales contract or the property right transfer certificate.

(two) is the individual sale and new purchase of housing are located within the prescribed scope;

(3) The individual sells the house and handles the transfer of the real estate transaction in the State Bureau of Land and Housing Management, and the municipal housing transfer station pays the full personal income tax according to the income from the housing transfer.

The above is the specific tax refund treatment of personal income tax when buying a house. The treatment of related matters should be strictly based on the procedures specified above. In particular, the conditions for tax refund should be legally reviewed. Only eligible citizens can apply for tax refund treatment. The specific situation depends on the actual situation.