两部门：个人将购买2年以上的住房对外销售，免征增值税

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced new regulations regarding the value-added tax (VAT) on the sale of residential properties by individuals, effective January 1, 2026 [1] Group 1: Tax Regulations - Individuals selling residential properties purchased for less than 2 years will be subject to a full VAT payment at a rate of 3% [1] - Individuals selling residential properties purchased for 2 years or more will be exempt from VAT [1] - The announcement will also terminate the previous transitional policy regarding the VAT reform as outlined in the 2016 notice [1]