为促进我国居民住宅市场的健康发展,鼓励个人换购住房,《财政部国家税务总局建设部关于个人出售住房所得征收个人所得税有关问题的通知》(财税字[1999]278号,以下简称“278号文”)规定,对出售自有住房并拟在现住房出售后1年内按市场价重新购房的纳税人,其出售现住房所应缴纳的个人所得税,视其重新购房的价值可全部 In order to promote the healthy development of residential housing in our country and encourage individuals to redeem housing, the “Notice of the Ministry of Construction of the State Administration of Taxation on Issues Concerning the Imposition of Individual Income Tax on Individuals Selling Houses” (Cai Shui Zi [1999] No. 278, hereinafter referred to as “No. 278 Text ”) provides that the sale of its own housing and intended to be sold within 1 year after the current market according to re-purchase price of the taxpayers, the sale of existing housing should pay personal income tax, depending on the value of its re-purchase can be all