According to the document, from June 10 in 2022 to February 3 1 day in 2023, if residents sell their own houses and buy houses within June 1 day, they will be given preferential tax refund after paying taxes. It should be noted that if you want to enjoy the above preferential policies, you need to meet two major restrictions: buying and selling houses must be in the same city, and both buyers and sellers must be the same property owner.
At present, there are different policies on second-hand housing in different places. Generally speaking, most cities can choose 65438+ 0-2% of the total purchase price or 20% of the profit as the transaction tax, and the only house after 5 years will be exempted. For example, the second-hand housing tax in Shanghai and other cities is 1%, while the only housing in Beijing that is not full is charged at a difference of 20%.
Take a set of ordinary housing with the tax rate of 1% as an example, the preferential tax refund policy means that 1 10,000 yuan can be saved per million; Non-ordinary housing with a tax rate of 2% can save 20,000 yuan per million.
Zhang Dawei, chief analyst of Zhongyuan Real Estate, said that for most cities, changing houses can save 30,000-50,000 yuan in taxes and fees, while some houses in Beijing and other cities can save hundreds of thousands of taxes and fees.
According to Zhang Dawei's analysis, the new policy has little impact on the market in most cities, but it has a certain impact on housechanging customers in a few cities such as Beijing, which is conducive to increasing the mobility of tax-included housing.
The following is the full text of the notice:
Announcement on the personal income tax policy of supporting residents to buy houses.
In order to support residents to improve their housing conditions, the relevant individual income tax policies are hereby announced as follows:
1. From June 2022 10 to February 3, 2023 1 0, taxpayers who sell their own houses and buy back their houses in the market within1year after selling 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.
Two. The current housing transfer amount mentioned in this announcement is the market transaction price of housing transfer. If the newly purchased house is a new house, the purchase amount shall be 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 in the same city. The scope of the same city refers to all administrative divisions under the jurisdiction of the same municipality, sub-provincial cities and prefecture-level cities (regions, States and leagues).
2. Taxpayers who sell their own houses must have a direct relationship with the newly purchased houses and should be the owners or one of the owners of the newly purchased houses.
Four, taxpayers who meet the conditions of preferential tax refund policies shall provide legal and effective purchase and sale 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 online filing information of local housing transaction contracts (including cancellation filing information) to the local tax authorities in real time; In areas where real-time information sharing has not been realized, it is necessary to establish and improve the working mechanism to ensure that the tax authorities can obtain the housing transaction contract information needed for tax refund review in time.
The implementation period of this announcement is from June 65438+1 October1day, 2022 to February 3 1 day, 2023.
It is hereby announced.
Ministry of Finance and State Taxation Administration of The People's Republic of China
September 30(th), 2022