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《內地樓市》內地居民換購住房退稅優惠政策延長至2025年底
國家財政部、稅務總局及住房城鄉建設部發布聯合公告,宣佈延續實施支持居民換購住房有關個人所得稅政策,於2024年1月1日起至2025年12月底止,在同一城市範圍內出售自有住房,並在現住房出售後一年內在市場重新購買住房的納稅人,對其出售現住房已繳納的個人所得稅予以退稅優惠。 當中新購住房金額大於或等於現住房轉讓金額的,將獲全部退還已繳納個人所得稅,而新購住房金額小於現住房轉讓金額,則會按新購住房金額佔現住房轉讓金額比例,退還出售現住房已繳納的個人所得稅。
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