社区论坛 › 今日城口 › 明确了！这笔钱可全部退还

官方团队 发表于 2022-10-24 14:14:00

明确了！这笔钱可全部退还

<section style="margin-bottom: 0px;"><section><section><section><section><section><section><section><section><section><section><section><section><section style="background-position: 0% 0%;border-width: 0px;border-color: rgb(51, 51, 51);left: auto;top: auto;height: auto;bottom: auto;line-height: 27.2px;clear: none;float: none;white-space: normal;visibility: visible;z-index: auto;min-height: 0px;max-height: none;min-width: 0px;max-width: none;box-sizing: content-box;background-image: none;background-repeat: repeat;background-size: auto;background-clip: border-box;overflow-wrap: break-word;text-decoration-style: solid;text-decoration-color: rgb(51, 51, 51);"><section style="white-space: normal;text-decoration-style: solid;text-decoration-color: rgb(51, 51, 51);background-position: 0% 0%;border-width: 0px;border-color: rgb(51, 51, 51);left: auto;top: auto;height: auto;bottom: auto;line-height: 27.2px;clear: none;float: none;visibility: visible;z-index: auto;min-height: 0px;max-height: none;min-width: 0px;max-width: none;box-sizing: content-box;background-image: none;background-repeat: repeat;background-size: auto;background-clip: border-box;overflow-wrap: break-word;"><p style="text-align: center;"><span style="font-size: 14px; letter-spacing: 1px; background-color: rgb(255, 255, 255); color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">8月工资交给了中秋</span><br/></p></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">9月工资交给了国庆</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">10月工资已经被双十一预定</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">花钱如流水，赚钱如抽丝</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;visibility: visible;line-height: 1.5em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">事关你的钱袋子</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">吉妹有个好消息告诉大家</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">#居民出售住房1年内再购房可享个税退税#</span></strong></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">快来看看具体内容吧~</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 15px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="margin-bottom: 0px;max-width: 100%;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;cursor: text;color: rgb(0, 0, 0);line-height: 2em;font-family: 微软雅黑, sans-serif;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><section data-role="title" data-tools="135编辑器" data-id="112198" style="margin-bottom: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);border-width: 0px;border-style: none;border-color: initial;z-index: 0;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 20px auto;max-width: 100%;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 20px;padding-bottom: 20px;max-width: 100%;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: -40px;margin-right: 5px;margin-left: 10px;padding-top: 15px;padding-bottom: 15px;max-width: 100%;background-color: rgb(15, 89, 186);border-radius: 15px;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" style="max-width: 100%;cursor: text;font-size: 16px;text-align: center;line-height: 1.75em;letter-spacing: 1.5px;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">注意！这笔钱可全部退还</strong></span></p></section></section></section></section></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;visibility: visible;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">近日，财政部、税务总局发布关于支持居民换购住房有关个人所得税政策的公告，为支持居民改善住房条件，<span style="outline: 0px;max-width: 100%;color: rgb(11, 67, 209);text-shadow: none;visibility: visible;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">自2022年10月1日至2023年12月31日，</strong></span>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。符合条件者可<span style="outline: 0px;max-width: 100%;color: rgb(11, 67, 209);text-shadow: none;visibility: visible;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">“全部退还已缴纳的个人所得税”。</strong></span></span><span style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="title" data-tools="135编辑器" data-id="119028" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;display: flex;justify-content: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-bottom: 3px;outline: 0px;max-width: 100%;border-bottom: 1px solid rgb(6, 84, 234);transform: skew(-10deg);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-color: rgb(243, 248, 254);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 5px 18px;outline: 0px;max-width: 100%;display: flex;align-items: center;transform: skew(10deg);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;transform-style: preserve-3d;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1.5px;color: rgb(6, 84, 234);transform: translateZ(10px);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">1</strong></span></section><section data-width="100%" style="margin-top: -8px;outline: 0px;max-width: 100%;width: 21px;height: 8px;background-color: rgb(176, 245, 242);overflow: hidden;transform: translateZ(5px);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="padding-left: 18px;outline: 0px;max-width: 100%;font-size: 16px;color: rgb(6, 84, 234);text-align: left;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong data-brushtype="text" hm_fix="308:400" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税条件</strong></span></section></section></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;visibility: visible;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">享受本公告规定优惠政策的纳税人须同时满足以下条件：</span></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="87758" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" data-autoskip="1" style="padding: 10px;outline: 0px;max-width: 100%;border-width: 1px;border-style: dashed;border-color: rgb(33, 33, 34);font-size: 14px;line-height: 1.75em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">1、纳税人出售和重新购买的住房</span><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;color: rgb(11, 67, 209);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">应在同一城市范围内</strong></span><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">。同一城市范围是指</span><strong style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">同一直辖市、副省级城市、地级市（地区、州、盟）所辖全部行政区划范围。</span></strong></p><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="max-width: 100%;cursor: text;font-size: 14px;letter-spacing: 1px;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">2、出售自有住房的纳税人与新购住房之间须直接相关，</span><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(11, 67, 209);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;cursor: text;visibility: visible;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;">应为新购住房产权人或产权人之一</strong></span><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">。</span></span></p></section></section></section></section><section data-role="paragraph" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section data-role="title" data-tools="135编辑器" data-id="119028" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;display: flex;justify-content: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-bottom: 3px;outline: 0px;max-width: 100%;border-bottom: 1px solid rgb(6, 84, 234);transform: skew(-10deg);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-color: rgb(243, 248, 254);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 5px 18px;outline: 0px;max-width: 100%;display: flex;align-items: center;transform: skew(10deg);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;transform-style: preserve-3d;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1.5px;color: rgb(6, 84, 234);transform: translateZ(10px);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">2</strong></span></section><section data-width="100%" style="margin-top: -8px;outline: 0px;max-width: 100%;width: 21px;height: 8px;background-color: rgb(176, 245, 242);overflow: hidden;transform: translateZ(5px);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="padding-left: 18px;outline: 0px;max-width: 100%;font-size: 16px;color: rgb(6, 84, 234);text-align: left;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong data-brushtype="text" hm_fix="308:400" style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税金额</strong></span></section></section></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;visibility: visible;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人换购住房个人所得税退税额的计算公式为：</span></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="87758" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" data-autoskip="1" style="padding: 10px;outline: 0px;max-width: 100%;border-width: 1px;border-style: dashed;border-color: rgb(33, 33, 34);font-size: 14px;line-height: 1.75em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">新购住房金额大于或等于现住房转让金额的，</span><span style="outline: 0px;max-width: 100%;color: rgb(11, 67, 209);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税金额=现住房转让时缴纳的个人所得税</strong></span><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;">；</span><br style="outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;cursor: text;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">新购住房金额小于现住房转让金额的，</span><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(11, 67, 209);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="max-width: 100%;cursor: text;outline: none 0px !important;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税金额=（新购住房金额÷现住房转让金额）×现住房转让时缴纳的个人所得税</strong></span><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">。</span></span></p><p style="outline: 0px;max-width: 100%;cursor: text;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">现住房转让金额和新购住房金额与核定计税价格不一致的，以核定计税价格为准。</span></p><p style="outline: 0px;max-width: 100%;cursor: text;line-height: 2.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">现住房转让金额和新购住房金额均不含增值税。</span></p></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-role="title" data-tools="135编辑器" data-id="119028" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;display: flex;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-bottom: 3px;outline: 0px;max-width: 100%;border-bottom: 1px solid rgb(6, 84, 234);transform: skew(-10deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-color: rgb(243, 248, 254);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 5px 18px;outline: 0px;max-width: 100%;display: flex;align-items: center;transform: skew(10deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;transform-style: preserve-3d;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1.5px;color: rgb(6, 84, 234);transform: translateZ(10px);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">3</strong></span></section><section data-width="100%" style="margin-top: -8px;outline: 0px;max-width: 100%;width: 21px;height: 8px;background-color: rgb(176, 245, 242);overflow: hidden;transform: translateZ(5px);box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="padding-left: 18px;outline: 0px;max-width: 100%;color: rgb(6, 84, 234);text-align: left;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">申请材料</strong></span></section></section></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(11, 67, 209);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人享受居民换购住房个人所得税退税政策的，应当向征收现住房转让所得个人所得税的主管税务机关提出申请</strong></span><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">，填报《居民换购住房个人所得税退税申请表》，并应提供下列资料：</span></span></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="87758" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-brushtype="text" data-autoskip="1" style="padding: 10px;outline: 0px;max-width: 100%;border-width: 1px;border-style: dashed;border-color: rgb(33, 33, 34);font-size: 14px;line-height: 1.75em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;vertical-align: inherit;letter-spacing: 2px;line-height: 2em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">① 纳税人身份证件；</span></p><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">② 现住房的房屋交易合同；</span></p><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">③ 新购住房为二手房的，提供房屋交易合同、不动产权证书及其复印件；</span></p><p style="outline: 0px;max-width: 100%;cursor: text;font-size: 17px;letter-spacing: 0.544px;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;cursor: text;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">④ 新购住房为新房的，提供经住房城乡建设部门备案（网签）的房屋交易合同及其复印件。</span></p></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">税务机关依托纳税人出售现住房和新购住房的完税信息，为纳税人提供申请表项目预填服务，并留存不动产权证书复印件和新购新房的房屋交易合同复印件；纳税人核对确认申请表后提交退税申请。</span></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人因新购住房的房屋交易合同解除、撤销或无效等原因导致不再符合退税政策享受条件的，应当在合同解除、撤销或无效等情形发生的</span><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">次月15日内向主管税务机关主动缴回已退税款。</span></strong></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(96, 96, 96);font-size: 16px;letter-spacing: 0.544px;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span></p><p style="margin-bottom: 0em;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: normal;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对于退税政策有疑问的</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">可以再看看下方的解答！</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);text-shadow: none;font-size: 14px;letter-spacing: 1px;font-family: 微软雅黑, Microsoft YaHei;box-sizing: border-box !important;overflow-wrap: break-word !important;">▼</span></p><section data-role="title" data-tools="135编辑器" data-id="108124" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;display: inline-block;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 10px 1px 1px;outline: 0px;max-width: 100%;background-color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding: 2px 19px;outline: 0px;max-width: 100%;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;font-size: 16px;letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span hm_fix="319:448" style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"></span><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">退税优惠政策问题解答</strong></section></section></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="93819" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;overflow: hidden;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 671px;border-width: 1px;border-style: solid;border-color: rgb(51, 51, 51);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section itemscope="" itemtype="https://mp.weixin.qq.com/voc/Question" style="padding-right: 6px;padding-left: 6px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 1em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(57, 209, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">Q:</section></section><section itemprop="name" data-brushtype="text" style="padding: 0.6em 1em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人什么时间内可以享受退税政策？</strong></span></p></section></section><section style="padding-right: 1em;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(204, 204, 204);height: 1px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section itemprop="suggestedAnswer" itemscope="" itemtype="https://mp.weixin.qq.com/voc/Answer" style="padding-top: 0.6em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">A:</section></section><section itemprop="text" data-autoskip="1" style="padding: 0.6em 0.6em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">2022年10月1日至2023年12月31日</strong></span><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">期间，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。</span></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">例：</span></strong><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人小周2022年12月出售了一套住房，2023年7月在同一城市重新购买一套住房，由于小周出售和新购住房的时间均在2022年10月1日至2023年12月31日期间，故符合政策规定的时间条件。</span></span></p></section></section></section></section></section></section><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;height: 10px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;height: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="margin-left: 0.6em;outline: 0px;max-width: 100%;height: 6px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="93819" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;overflow: hidden;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 671px;border-width: 1px;border-style: solid;border-color: rgb(51, 51, 51);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section itemscope="" itemtype="https://mp.weixin.qq.com/voc/Question" style="padding-right: 6px;padding-left: 6px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 1em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(57, 209, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">Q:</section></section><section itemprop="name" data-brushtype="text" style="padding: 0.6em 1em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">出售多人共同持有住房的，纳税人如何计算退税金额？</strong></span></p></section></section><section style="padding-right: 1em;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(204, 204, 204);height: 1px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section itemprop="suggestedAnswer" itemscope="" itemtype="https://mp.weixin.qq.com/voc/Answer" style="padding-top: 0.6em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">A:</section></section><section itemprop="text" data-autoskip="1" style="padding: 0.6em 0.6em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">对于出售多人共同持有住房或新购住房为多人共同持有的，<strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">应按照纳税人所占产权份额确定该纳税人现住房转让金额或新购住房金额。</span></strong></span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">例：</span></strong><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">小李和小马共同持有一套住房，各占房屋产权的50%。2023年1月，两人以200万元的价格转让该住房，各缴纳个人所得税2万元。同年5月，小李在同一城市以150万元的价格重新购买一套住房，小李申请退税时，其现住房转让金额为100万元（200×50%=100），新购住房金额为150万元，其退税金额=现住房转让时缴纳的个人所得税=2万元。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">同年7月，小马和他人在同一城市以200万元的价格共同购买了一套住房，小马占房屋产权的40%。小马申请退税时，其现住房转让金额为100万元（200×50%=100），新购住房金额为80万元（200×40%=80），退税金额=（新购住房金额÷现住房转让金额）×现住房转让时缴纳的个人所得税=80/100×2=1.6万元。（假设以上均为不含增值税价格）</span></p></section></section></section></section></section></section><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;height: 10px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;height: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="margin-left: 0.6em;outline: 0px;max-width: 100%;height: 6px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;overflow: hidden;width: 677px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="93819" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;overflow: hidden;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 671px;border-width: 1px;border-style: solid;border-color: rgb(51, 51, 51);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section itemscope="" itemtype="https://mp.weixin.qq.com/voc/Question" style="padding-right: 6px;padding-left: 6px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 1em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(57, 209, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">Q:</section></section><section itemprop="name" data-brushtype="text" style="padding: 0.6em 1em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人退税金额是怎么计算的？</strong></span></p></section></section><section style="padding-right: 1em;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(204, 204, 204);height: 1px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section itemprop="suggestedAnswer" itemscope="" itemtype="https://mp.weixin.qq.com/voc/Answer" style="padding-top: 0.6em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">A:</section></section><section itemprop="text" data-autoskip="1" style="padding: 0.6em 0.6em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);box-sizing: border-box !important;overflow-wrap: break-word !important;">计算公式为：</span></strong></span></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">1、新购住房金额大于或等于现住房转让金额的，退税金额=现住房转让时缴纳的个人所得税；</span></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2、新购住房金额小于现住房转让金额的，退税金额=（新购住房金额÷现住房转让金额）×现住房转让时缴纳的个人所得税。其中，原住房转让金额和新购住房金额均不含增值税。</span></p><p style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">例：</span></strong><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">2022年12月，小杨出售了一套住房，转让金额为240万元，缴纳个人所得税4万元。2023年5月，其在同一城市重新购买了一套住房，新购住房金额为300万元。假定小杨同时满足享受换购住房个人所得税政策的其他条件，由于新购住房金额大于现住房转让金额，小杨可申请的退税金额为现住房转让时缴纳的个人所得税4万元。若小杨新购住房金额为150万元，则可申请的退税金额为2.5万元（150÷240×4万元）。（假设以上均为不含增值税价格）</span></p></section></section></section></section></section></section><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;height: 10px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;height: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="margin-left: 0.6em;outline: 0px;max-width: 100%;height: 6px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;overflow: hidden;width: 677px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><section data-tools="135编辑器" data-id="93819" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;overflow: hidden;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 671px;border-width: 1px;border-style: solid;border-color: rgb(51, 51, 51);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section itemscope="" itemtype="https://mp.weixin.qq.com/voc/Question" style="padding-right: 6px;padding-left: 6px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 1em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(57, 209, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">Q:</section></section><section itemprop="name" data-brushtype="text" style="padding: 0.6em 1em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">如何确定出售住房和重新购买住房的时间？</strong></span></p></section></section><section style="padding-right: 1em;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(204, 204, 204);height: 1px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section itemprop="suggestedAnswer" itemscope="" itemtype="https://mp.weixin.qq.com/voc/Answer" style="padding-top: 0.6em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">A:</section></section><section itemprop="text" data-autoskip="1" style="padding: 0.6em 0.6em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">出售现住房的时间，</span></strong><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">以纳税人出售住房时个人所得税完税时间为准。<br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></span></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">新购住房为二手房的，</span></strong><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">购买住房时间以纳税人购房时契税的完税时间或不动产权证载明的登记时间为准。</span></p><p style="outline: 0px;max-width: 100%;line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">税务机关将为纳税人预填上述涉税信息，纳税人可以与缴税时取得的完税证明上标注的时间进行核对。新购住房为新房的，购买住房时间以在住房城乡建设部门办理房屋交易合同备案的时间为准，纳税人可以依据房屋交易合同据实填写。</span></p></section></section></section></section></section></section><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;height: 10px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;height: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="margin-left: 0.6em;outline: 0px;max-width: 100%;height: 6px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;overflow: hidden;width: 677px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section data-role="paragraph" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p></section><section data-tools="135编辑器" data-id="93819" style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 10px auto;outline: 0px;max-width: 100%;overflow: hidden;text-align: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;align-items: flex-end;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;display: flex;justify-content: center;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="outline: 0px;max-width: 100%;width: 671px;border-width: 1px;border-style: solid;border-color: rgb(51, 51, 51);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section itemscope="" itemtype="https://mp.weixin.qq.com/voc/Question" style="padding-right: 6px;padding-left: 6px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="padding-top: 1em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(57, 209, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">Q:</section></section><section itemprop="name" data-brushtype="text" style="padding: 0.6em 1em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;">符合政策的纳税人向哪里提起退税申请？</strong></span></p></section></section><section style="padding-right: 1em;padding-left: 10px;outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;border-bottom: 1px dashed rgb(204, 204, 204);height: 1px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section itemprop="suggestedAnswer" itemscope="" itemtype="https://mp.weixin.qq.com/voc/Answer" style="padding-top: 0.6em;outline: 0px;max-width: 100%;display: flex;justify-content: flex-start;align-items: flex-start;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: 0px;max-width: 100%;width: 25px;font-size: 22px;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">A:</section></section><section itemprop="text" data-autoskip="1" style="padding: 0.6em 0.6em 1em;outline: 0px;max-width: 100%;font-size: 14px;text-align: justify;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="outline: 0px;max-width: 100%;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">纳税人享受居民换购住房个人所得税退税政策的，</span><span style="outline: 0px;max-width: 100%;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">应当向征收现住房转让所得个人所得税的主管税务机关提出申请，</span></strong></span><span style="outline: 0px;max-width: 100%;color: rgb(0, 0, 0);letter-spacing: 1.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">也就是说，纳税人卖房时在哪个税务机关缴纳了个人所得税，就向哪个税务机关申请退税。</span></p></section></section></section></section></section></section><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 0.6em;outline: 0px;max-width: 100%;width: 6px;height: 10px;overflow: hidden;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><section data-width="100%" style="outline: 0px;max-width: 100%;width: 677px;height: 6px;background: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-width="100%" style="margin-left: 0.6em;outline: 0px;max-width: 100%;height: 6px;background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;overflow: hidden;width: 677px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section></section></section><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: normal;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">如今的政策真是太好了</span></p><p style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;box-sizing: border-box !important;overflow-wrap: break-word !important;">不光有钱退回</span></p><p style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: center;line-height: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="outline: 0px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-size: 14px;letter-spacing: 1px;color: rgb(15, 63, 186);box-sizing: border-box !important;overflow-wrap: break-word !important;">快放到圈子里</span></strong></p><p style="outline: 0px;max-width: 100%;color: rgb(34, 34, 34);font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: 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Arial, sans-serif; letter-spacing: 0.54px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word;"><span style="max-width: 100%;box-sizing: border-box;overflow-wrap: break-word;">来源</span></strong><span style="font-size: 12px; text-align: left; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; color: rgb(112, 111, 111); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; letter-spacing: 0.54px;">：人力社保</span></p></section></section></section></section></section></section></section></section></section></section></section></section></section></section><link rel="stylesheet" href="//bbs.cktcw.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_W6i" id="wcn_editor_css"/>

我在广东搬砖 发表于 2022-10-24 20:32:28

是么？没钱买房额

查看完整版本: 明确了！这笔钱可全部退还