下调！个人销售住房增值税新规来了

Core Points - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on personal housing sales, effective from January 1, 2026 [1] - The new policy states that individuals selling homes purchased for less than 2 years will be subject to a VAT rate of 3%, while those selling homes purchased for 2 years or more will be exempt from VAT [1] - The previous policy had a VAT rate of 5% for homes sold within 2 years and maintained exemptions for homes sold after 2 years [1] Summary by Category Policy Changes - The new VAT policy will replace the previous regulations, which had a 5% VAT rate for homes sold within 2 years and different rules for non-ordinary and ordinary homes sold after 2 years in major cities [1][2] - The announcement also includes the cessation of certain transitional policies related to the VAT reform [1] Applicability - The new VAT regulations will apply to regions outside of Beijing, Shanghai, Guangzhou, and Shenzhen, where different rules were previously in place [1][2] - The policy allows individuals who have not yet declared or paid VAT on housing sales before January 1, 2026, to follow the new guidelines [1]