In order to support residents to improve their housing conditions, the relevant individual income tax policies are hereby announced as follows:

1. From 2022 1 October 1 day to 2023 1 February 31day, taxpayers who sell their own houses and buy houses in the market again within1year after the sale of their existing houses will be given preferential tax refund. Among them, if the newly purchased housing amount is greater than or equal to the current housing transfer amount, all the paid personal income tax will be refunded; If the amount of newly purchased housing is less than the transfer amount of existing housing, the personal income tax paid for the sale of existing housing will be refunded according to the proportion of newly purchased housing to the transfer amount of existing housing.

II. The transfer amount of the current house mentioned in this announcement is the market transaction price of the house transfer. If the newly purchased house is a new house, the purchase amount is the transaction price indicated in the purchase contract signed by the taxpayer in the housing and urban-rural construction department; If the newly purchased house is a second-hand house, the purchase amount shall be the transaction price of the house.

3. Taxpayers who enjoy the preferential policies stipulated in this announcement shall meet the following conditions at the same time:

1. The houses sold and repurchased by taxpayers should be within the same city. The scope of the same city refers to the scope of all administrative divisions under the jurisdiction of the same municipality, sub-provincial cities and prefecture-level cities (regions, prefectures and leagues).

2. The taxpayer who sells his own house must be directly related to the newly purchased house, and should be the owner or one of the owners of the newly purchased house.

Four, taxpayers who meet the conditions of preferential tax refund policies should provide legal and effective sales and purchase contracts and other relevant materials required by the competent tax authorities, and apply for tax refund after examination by the competent tax authorities.

Five, the housing and urban construction departments at all levels should establish an information sharing mechanism with the tax authorities, and share the information (including the cancellation of the filing information) of the local housing transaction contract online to the local tax authorities in real time; In areas where real-time information sharing has not been realized yet, it is necessary to establish and improve the working mechanism to ensure that the tax authorities can obtain the housing transaction contract filing information needed for tax refund in time.

VI. The implementation period of this announcement is from 2022 1 October1day to 2023 1 February 31day.

It is hereby announced.

Ministry of Finance and State Administration of Taxation

September 30(th), 2022