财政部等三部门发布关于延续实施支持居民换购住房有关个人所得税政策的公告

Wallstreetcn
2023.08.25 06:29
财政部等三部门：自 2024 年 1 月 1 日至 2025 年 12 月 31 日，对出售自有住房并在现住房出售后 1 年内在市场重新购买住房的纳税人，对其出售现住房已缴纳的个人所得税予以退税优惠。其中，新购住房金额大于或等于现住房转让金额的，全部退还已缴纳的个人所得税；新购住房金额小于现住房转让金额的，按新购住房金额占现住房转让金额的比例退还出售现住房已缴纳的个人所得税。
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