明确！丰县这些人可申请退钱！
<section style="margin-bottom: 0px;outline: 0px;max-width: 100%;color: rgba(0, 0, 0, 0.9);font-family: system-ui, -apple-system, system-ui, 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: 1.75em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section><section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor" style="outline: 0px;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);visibility: visible;font-family: system-ui, -apple-system, system-ui, Arial, sans-serif;"><section data-role="title" data-tools="135编辑器" data-id="92113" style="outline: 0px;visibility: visible;"><section data-tools="135编辑器" data-id="125842" style="outline: 0px;visibility: visible;"><section data-autoskip="1" style="padding: 10px 5px;outline: 0px;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(51, 51, 51);border-width: 1px;border-style: solid;border-color: rgb(157, 201, 236);visibility: visible;"><p style="outline: 0px;visibility: visible;line-height: 1.6em;text-indent: 2em;"><span style="outline: 0px;text-indent: 34px;caret-color: rgb(255, 0, 0);color: rgb(0, 0, 0);visibility: visible;font-size: 16px;letter-spacing: 2px;font-family: 微软雅黑, sans-serif;">住房问题关乎千家万户的切身利益，为支持居民改善住房条件，财政部、税务总局联合印发《关于支持居民换购住房有关个人所得税政策的公告》（财政部 税务总局公告2022年第30号），明确自2022年10月1日至2023年12月31日，对出售自有住房并在现房出售后1年内在市场重新购买住房的纳税人，对其出售现有住房已缴纳的个人所得税予以退税优惠。</span></p></section><section style="margin: 8px auto;outline: 0px;visibility: visible;line-height: 1.75em;"><section style="margin-top: -4px;padding-right: 6px;outline: 0px;display: flex;justify-content: flex-end;visibility: visible;"><section style="outline: 0px;width: 8px;height: 8px;background-color: rgb(137, 221, 97);overflow: hidden;visibility: visible;"><br/></section></section></section></section></section><section style="margin-top: 8px;margin-bottom: 8px;outline: 0px;text-align: center;text-indent: 0em;visibility: visible;line-height: 1.75em;"><br/></section><section style="outline: 0px;text-align: center;text-indent: 0em;visibility: visible;line-height: 1.6em;"><strong style="outline: 0px;visibility: visible;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;visibility: visible;">退个税需要满足什么条件？</span></strong></section><section style="outline: 0px;text-align: center;text-indent: 0em;visibility: visible;line-height: 1.6em;"><strong style="outline: 0px;visibility: visible;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;visibility: visible;">能退多少？</span><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;text-indent: 0em;visibility: visible;">怎么办理？</span></strong></section><section style="outline: 0px;text-align: center;text-indent: 0em;visibility: visible;line-height: 1.6em;"><span style="outline: 0px;font-size: 16px;letter-spacing: 2px;text-indent: 0em;visibility: visible;">小编都为你整理好了~</span></section><section style="outline: 0px;text-align: center;text-indent: 0em;visibility: visible;line-height: 1.6em;"><span style="outline: 0px;caret-color: #FF0000;visibility: visible;font-size: 16px;letter-spacing: 2px;"><span style="outline: 0px;visibility: visible;"><span style="outline: 0px;visibility: visible;"></span></span></span></section><section data-role="title" data-tools="135编辑器" data-id="126382" style="outline: 0px;visibility: visible;"><section style="margin: 8px auto;outline: 0px;text-align: center;visibility: visible;line-height: 1.75em;"><section style="outline: 0px;display: inline-block;visibility: visible;"><section style="padding: 6px;outline: 0px;background-color: rgb(34, 96, 198);visibility: visible;"><section style="padding: 4px 9px;outline: 0px;border-top: 1px solid rgb(255, 255, 255);border-bottom: 1px solid rgb(255, 255, 255);visibility: visible;"><section style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);visibility: visible;"><span style="outline: 0px;visibility: visible;letter-spacing: 2px;"><strong data-brushtype="text" style="outline: 0px;visibility: visible;">退税要求</strong></span></section></section></section></section></section></section><section style="margin-top: 15px;outline: 0px;visibility: visible;"><section style="margin-top: 8px;margin-bottom: 8px;outline: 0px;width: 223.405px;height: 5px;background-color: rgb(34, 96, 198);overflow: hidden;visibility: visible;line-height: 1.75em;transform: rotate(0deg);"><br style="outline: 0px;"/></section><section style="padding: 25px 20px;outline: 0px;border-width: 1px;border-style: solid;border-color: rgb(34, 96, 198);visibility: visible;"><section data-autoskip="1" style="outline: 0px;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(63, 63, 63);background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;visibility: visible;"><p style="outline: 0px;visibility: visible;text-indent: 0em;line-height: 1.6em;"><span style="outline: 0px;color: #D92142;"><strong style="outline: 0px;"><span style="outline: 0px;visibility: visible;font-size: 16px;letter-spacing: 2px;">若要申请退税，<span style="outline: 0px;caret-color: red;visibility: visible;">需要同时满足3个条件：</span></span></strong></span></p><p style="outline: 0px;visibility: visible;text-indent: 0em;line-height: 1.6em;"><span style="outline: 0px;caret-color: red;visibility: visible;font-size: 16px;letter-spacing: 2px;color: #000000;">一、2022年10月1日至2023年12月31日，出售自有住房并在现房出售后1年内在市场重新购买住房。</span></p><p style="outline: 0px;text-indent: 0em;line-height: 1.6em;"><span style="outline: 0px;caret-color: red;font-size: 16px;letter-spacing: 2px;color: #000000;">二、出售和购买的住房在同一城市范围内，同一城市范围是指同一直辖市、副省级城市、地级市（地区、州、盟）所辖全部行政区划范围。</span></p><p style="outline: 0px;text-indent: 0em;line-height: 1.6em;"><span style="outline: 0px;caret-color: red;font-size: 16px;letter-spacing: 2px;color: #000000;">三、出售自有住房的纳税人与新购住房之间须直接相关，应为新购住房产权人或产权人之一。</span></p></section></section></section><section style="margin-top: 8px;margin-bottom: 8px;outline: 0px;text-align: center;line-height: 1.75em;"><br style="outline: 0px;"/></section><section data-role="title" data-tools="135编辑器" data-id="126382" style="outline: 0px;"><section style="margin-right: auto;margin-left: auto;outline: 0px;text-align: center;line-height: 1.6em;"><section style="outline: 0px;display: inline-block;"><section style="padding: 6px;outline: 0px;background-color: rgb(34, 96, 198);"><section style="padding: 4px 9px;outline: 0px;border-top: 1px solid rgb(255, 255, 255);border-bottom: 1px solid rgb(255, 255, 255);"><section style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);"><span style="outline: 0px;letter-spacing: 2px;"><strong data-brushtype="text" style="outline: 0px;">金额计算</strong></span></section></section></section></section></section></section><section style="margin-top: 15px;outline: 0px;"><section style="outline: 0px;width: 223.405px;height: 5px;background-color: rgb(34, 96, 198);overflow: hidden;line-height: 1.6em;transform: rotate(0deg);"><br/></section><section style="padding: 25px 20px;outline: 0px;border-width: 1px;border-style: solid;border-color: rgb(34, 96, 198);"><section data-autoskip="1" style="outline: 0px;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(63, 63, 63);background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">对于符合退税条件的纳税人，<span style="max-inline-size: 100%;cursor: text;caret-color: red;outline: none 0px !important;">退税金额计算公式为：</span></span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;text-indent: 2em;caret-color: red;letter-spacing: 2px;font-size: 16px;outline: none 0px !important;">一、新购住房金额≥现住房转让金额时，退税金额=现住房转让时缴纳的个人所得税。</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">二、新购住房金额＜现住房转让金额时，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。</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">提示：新购住房金额和现住房转让金额均不含增值税。</span></section></section></section></section><section style="outline: 0px;text-align: center;line-height: 1.6em;"><br/></section><section data-role="title" data-tools="135编辑器" data-id="126382" style="outline: 0px;"><section style="margin-right: auto;margin-left: auto;outline: 0px;text-align: center;line-height: 1.6em;"><section style="outline: 0px;display: inline-block;"><section style="padding: 6px;outline: 0px;background-color: rgb(34, 96, 198);"><section style="padding: 4px 9px;outline: 0px;border-top: 1px solid rgb(255, 255, 255);border-bottom: 1px solid rgb(255, 255, 255);"><section style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);"><span style="outline: 0px;letter-spacing: 2px;"><strong data-brushtype="text" style="outline: 0px;">如何申请</strong></span></section></section></section></section></section></section><section style="margin-top: 15px;outline: 0px;"><section style="outline: 0px;width: 190.734px;height: 5px;background-color: rgb(34, 96, 198);overflow: hidden;line-height: 1.6em;transform: rotate(0deg);"><br/></section><section style="padding: 25px 20px;outline: 0px;border-width: 1px;border-style: solid;border-color: rgb(34, 96, 198);"><section data-autoskip="1" style="outline: 0px;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(63, 63, 63);background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">纳税人享受居民换购住房个人所得税退税政策的，应当向主管税务机关提出申请，<strong style="outline: 0px;">填报《居民换购住房个人所得税退税申请表》，</strong>并提供以下资料：</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 2px;font-size: 16px;outline: none 0px !important;">（一）纳税人身份证件；</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 2px;font-size: 16px;outline: none 0px !important;">（二）现住房的房屋交易合同；</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 2px;font-size: 16px;outline: none 0px !important;">（三）新购住房为二手房的，房屋交易合同、不动产权证书及其复印件；</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><br/></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 2px;font-size: 16px;outline: none 0px !important;">（四）新购住房为新房的，报经住建部门备案（网签）的房屋交易合同及其复印件。</span></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"></section><section style="max-inline-size: 100%;cursor: text;color: rgb(0, 0, 0);font-size: 17px;caret-color: rgb(255, 0, 0);line-height: 1.6em;text-indent: 0em;font-family: 微软雅黑, sans-serif;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 2px;font-size: 16px;outline: none 0px !important;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;outline: none 0px !important;">注意：纳税人享受居民换购住房个税退税政策，</span><strong style="outline: 0px;letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><span style="max-inline-size: 100%;cursor: text;caret-color: red;letter-spacing: 0.034em;color: #FF4C41;outline: none 0px !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></section></section></section></section><section style="outline: 0px;text-align: center;line-height: 1.6em;"><br/></section><section data-role="title" data-tools="135编辑器" data-id="126382" style="outline: 0px;"><section style="margin-right: auto;margin-left: auto;outline: 0px;text-align: center;line-height: 1.6em;"><section style="outline: 0px;display: inline-block;"><section style="padding: 6px;outline: 0px;background-color: rgb(34, 96, 198);"><section style="padding: 4px 9px;outline: 0px;border-top: 1px solid rgb(255, 255, 255);border-bottom: 1px solid rgb(255, 255, 255);"><section style="outline: 0px;font-size: 16px;letter-spacing: 1.5px;color: rgb(255, 255, 255);"><span style="outline: 0px;letter-spacing: 2px;"><strong data-brushtype="text" style="outline: 0px;">常见问题解答</strong></span></section></section></section></section></section></section><section style="margin-top: 15px;outline: 0px;"><section style="outline: 0px;width: 223.405px;height: 5px;background-color: rgb(34, 96, 198);overflow: hidden;line-height: 1.6em;transform: rotate(0deg);"><br/></section><section style="padding: 25px 20px;outline: 0px;border-width: 1px;border-style: solid;border-color: rgb(34, 96, 198);"><section data-autoskip="1" style="outline: 0px;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(63, 63, 63);background-image: initial;background-position: initial;background-size: initial;background-repeat: initial;background-attachment: initial;background-origin: initial;background-clip: initial;"><section style="outline: 0px;letter-spacing: 0.578px;text-align: left;line-height: 1.6em;"><strong style="font-size: 16px;letter-spacing: 2px;text-indent: 2em;text-align: justify;outline: 0px;">一、如何确定住房出售和重新购买的时间？</strong><br/></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;"><br data-filtered="filtered" style="outline: 0px;"/></strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="font-size: 16px;"><span style="outline: 0px;letter-spacing: 2px;">出售现住房的时间，以纳税人出售住房时个人所得税完税时间为准。</span><span style="outline: 0px;letter-spacing: 2px;color: #D92142;"><strong style="outline: 0px;">新购住房如为二手房，以购房时契税完税时间或不动产权证载明的登记时间为准；如为新房，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</strong></span><span style="outline: 0px;letter-spacing: 2px;">。</span></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><br/></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;">二、如果出售的住房属于多人共同持有，应该如何计算自己的退税金额？</strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;"><br data-filtered="filtered" style="outline: 0px;"/></strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">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，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></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"></section><section style="outline: 0px;letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="outline: 0px;"><section style="outline: 0px;"><section style="margin-right: 16px;margin-left: 16px;outline: 0px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;color: #000000;font-size: 16px;">如：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。</span></section><section style="margin-right: 16px;margin-left: 16px;outline: 0px;line-height: 1.6em;text-align: left;text-indent: 0em;"><br/></section></section></section></section><section style="outline: 0px;letter-spacing: 0.544px;font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;"><section style="margin-right: 16px;margin-left: 16px;outline: 0px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;color: #000000;font-size: 16px;">同年5月，小李在同一城市以150万元的价格重新购买了一套住房，小李申请退税时，其现住房转让金额为200×50%=100万元，新购住房金额为150万元，大于现住房转让金额，其退税金额=现住房转让时缴纳的个人所得税，即2万元。<br data-filtered="filtered" style="outline: 0px;"/></span></section><section style="margin-right: 16px;margin-left: 16px;outline: 0px;line-height: 1.6em;text-align: left;text-indent: 0em;"><br/></section><section style="margin-right: 16px;margin-left: 16px;outline: 0px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="font-size: 16px;"><span style="outline: 0px;color: #000000;">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200×50%=100万元，新购住房金额为200×40%=80万元，小于现住房转让金额，其退税金额=（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。</span><span style="outline: 0px;color: #B2B2B2;">(假设以上均为不含增值税价格）</span></span></section></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><br/></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;">三、享受了居民换购住房个人所得税政策后解除房屋交易合同，已经获得的退税应当如何处理？</strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;"><br data-filtered="filtered" style="outline: 0px;"/></strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">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次月15日内向主管税务机关主动缴回已退税款；纳税人逾期缴回退税的，税务机关将依法加收滞纳金。</span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><br/></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;">四、向哪个主管税务机关申请退税？</strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;"><strong style="outline: 0px;"><br data-filtered="filtered" style="outline: 0px;"/></strong></span></section><section style="outline: 0px;letter-spacing: 0.578px;line-height: 1.6em;text-align: left;text-indent: 0em;"><span style="outline: 0px;letter-spacing: 2px;font-size: 16px;">纳税人享受居民换购住房个税退税政策，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></section></section></section></section></section></section><section data-role="outer" label="edit by 135editor"><section data-role="outer" label="edit by 135editor"><p style="margin-left: 8px;margin-right: 8px;"><span style="font-size: 16px;"></span></p></section></section><p style="text-align: center;"><br/></p><section><section><section data-role="paragraph" style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: currentcolor none 0px;max-width: 100%;letter-spacing: 0.544px;caret-color: rgba(0, 0, 0, 0);font-size: 16px;text-align: center;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: currentcolor none 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: currentcolor none 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="outline: currentcolor none 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="outline: currentcolor none 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="outline: currentcolor none 0px;max-width: 100%;letter-spacing: 0.544px;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="outer" label="edit by 135editor" style="outline: currentcolor none 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="outline: currentcolor none 0px;max-width: 100%;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section data-role="paragraph" style="margin-bottom: 24px;outline: 0px;max-width: 100%;text-align: justify;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><hr style="outline: 0px;max-width: 100%;border-style: solid;border-right-width: 0px;border-bottom-width: 0px;border-left-width: 0px;border-color: rgba(0, 0, 0, 0.1);transform-origin: 0px 0px;transform: scale(1, 0.5);visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"/><p style="margin-right: 8px;margin-left: 8px;outline: 0px;max-width: 100%;letter-spacing: 0.544px;line-height: 1.6em;visibility: visible;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="color: rgb(136, 136, 136);font-size: 14px;letter-spacing: 0.5px;">来源 |</span><span style="color: rgb(136, 136, 136);font-family: system-ui, -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 14px;letter-spacing: 0.5px;caret-color: rgba(0, 0, 0, 0);background-color: rgb(255, 255, 255);"> 财政部、国家税务总局 </span></p></section></section></section></section></section></section></section></section></section></section></section></section></section></section><p><br/></p><link rel="stylesheet" href="//bbs.221700.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_rt1" id="wcn_editor_css"/> 对，这个该提前填报资料，我也填去 符合要求的可以去申请了 在哪里申请？ 符合要求的可以去申请了。 感谢分享！！！ 顶顶顶 感谢分享 谢谢分享 回家看看。 帮顶
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