Can the tax on buying a house be refunded?

Can the tax on buying a house be refunded?

The tax on buying a house can be refunded, but personal income tax can be refunded if it meets the tax refund conditions, such as:

1. If the amount of newly purchased housing by individuals (including husband and wife, the same below) is greater than or equal to the original housing sales (if the original housing is purchased public housing, the original housing sales should be deducted from the income that has been paid to the finance or the original property right unit according to regulations, the same below), and the paid personal income tax will be refunded in full;

2. If the amount of newly purchased housing is less than the original housing sales, the paid personal income tax shall be refunded according to the proportion of the purchase amount to the original housing sales;

3. If the property owner of the house sold or newly purchased belongs to the husband and wife and others, the tax refund shall be calculated according to the share of the husband and wife in the property value;

4, personal part of the sale or purchase of housing property rights, according to the personal share of the property value of tax rebates;

5. If an individual only gets a part of the tax refund and buys a new house within 1 year, he can apply for the unpaid tax refund.

Individuals applying for tax refund must meet the following two conditions:

A. The time for individuals to sell and buy houses newly occurs after1999 65438+February 2, and the time interval between selling and buying houses shall not exceed 12 months. The time when an individual sells a house shall be based on the time when the tax is withheld and remitted on the personal income tax payment certificate; The time for individuals to purchase houses shall be determined in accordance with the following time provisions:

A the date of confirmation and registration of the commercial housing sales contract in the real estate exchange;

The date of issuance indicated on the invoice of the first payment;

C the date of issuance indicated on the obtained real estate license or deed tax payment certificate.

B. Both individual houses for sale and newly purchased houses are located in Guangzhou (including three districts and two cities);

Note: Those who buy and sell the same house do not enjoy this tax refund policy.