◎ Repurchase occupied dwellings if the Income Tax Law Article 17-2 Subject to enjoy the preferential tax deductible.
Repurchase people occupied residential, home ownership or their spouses, dependent relatives in the household registration address do Jun, after first whether to buy or sell or buy after the first sale, as long as one year ago no houses for sale or rent for business use, In less than 2 years, repurchase house prices over the period of ownership by the sale price and the repurchase or the date of registration of sale apart, consolidated income tax to be paid by the sale of housing can enjoy preferential redeemed.
Repurchase occupied residential tax deductible in the year the taxpayer sell-occupied dwellings, because of the inclusion of such property exchanges have increased after the consolidated income tax limited to the amount, but the original property exchanges have been deductible in accordance with the provisions of losses from property transactions section unless. This offer whether on behalf of the taxpayer or his spouse sold occupied dwellings, while the other spouse on behalf of the principal or heavy shoppers, can be applied.
Repurchase occupied residential tax deductible in the year the taxpayer sell-occupied dwellings, because of the inclusion of such property exchanges have increased after the consolidated income tax limited to the amount, but the original property exchanges have been deductible in accordance with the provisions of losses from property transactions section unless. This offer whether on behalf of the taxpayer or his spouse sold occupied dwellings, while the other spouse on behalf of the principal or heavy shoppers, can be applied.
For example, A in 102 years in January the sale of an occupied dwelling, the house purchase cost of 500 million yuan, the selling price of 600 million (excluding land price), the sale of 102 annual declaration was occupied residential property Exchange 100 million, 103 years May spouse A king of the original purchase price for each share occupied residential houses sold by a use for their own use, house price was 6.5 million yuan (excluding land price), the amount of occupied dwellings repurchase price of the higher (ie, 6.5 million yuan> 6 million yuan), where A monarch declared 103 annual deductible or to refund the amount of 102 annual consolidated income tax already paid on the Stock Exchange was the property.
Calculations show its repurchase occupied dwellings deductible tax as follows: 102 annual tax liability (including the sale of the property of the Stock Exchange was occupied dwellings) = (A) 102 annual tax payable (excluding the sale of the property occupied dwellings Exchange too) = (B) may tax 103 annual deductible repurchase occupied dwelling or refunded = (A) - (B)
