最新政策！事关个人销售住房增值税

Core Points - The announcement specifies that individuals selling residential properties purchased for less than two years will be subject to a full value-added tax (VAT) at a rate of 3% [2] - Individuals selling residential properties purchased for two years or more will be exempt from VAT [2] - This regulation will take effect on January 1, 2026, and will supersede previous transitional policies regarding the VAT reform [2] - Individuals who have not yet declared or paid VAT on residential property sales before January 1, 2026, can apply the new regulations as per the announcement [2]