两部门明确个人销售住房增值税政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on the sale of residential properties by individuals, effective from January 1, 2026 [1] Summary by Relevant Categories Tax Policy Changes - Individuals (excluding general taxpayers among individual businesses) selling residential properties purchased for less than 2 years will be subject to a VAT rate of 3% on the total sale amount [1] - Individuals selling residential properties purchased for 2 years or more will be exempt from VAT [1] - The policy allows individuals who have not yet declared and paid VAT on property sales before January 1, 2026, to comply with the new regulations [1]