【税问我答】纳税人享受居民换购住房个人所得税退税政策应当向哪里提起退税申请？
http://file.tax100.com/o/202212/02/417_1669968339516.jpg?width=1080&size=50958http://file.tax100.com/o/202212/02/385_1669968339728.png?width=446&size=3802
http://file.tax100.com/o/202212/02/282_1669968339895.png?width=170&size=11247
http://file.tax100.com/o/202212/02/478_1669968340079.png?width=78&size=790
2022
http://file.tax100.com/o/202212/02/390_1669968340218.png?width=78&size=790
税 问 我 答
个人所得税篇
http://file.tax100.com/o/202212/02/163_1669968340389.png?width=30&size=293
http://file.tax100.com/o/202212/02/924_1669968340573.png?width=30&size=293
http://file.tax100.com/o/202212/02/854_1669968340748.png?width=1073&size=142095纳税人享受居民换购住房个人所得税退税政策应当向哪里提起退税申请？
http://file.tax100.com/o/202212/02/572_1669968340971.png?width=30&size=293
http://file.tax100.com/o/202212/02/406_1669968341191.png?width=30&size=293
http://file.tax100.com/o/202212/02/386_1669968341326.png?width=268&size=87435答：《国家税务总局关于支持居民换购住房个人所得税政策有关征管事项的公告》(国家税务总局公告2022年第21号)规定：“五、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……”
http://file.tax100.com/o/202212/02/693_1669968341618.png?width=12&size=266
http://file.tax100.com/o/202212/02/483_1669968341791.png?width=12&size=266
（来源：石嘴山税务）
编辑：王芳 | 责编：杨凯 | 审核：程珍荣http://file.tax100.com/o/202212/02/699_1669968342065.gif?width=750&size=148397
页:
[1]