刚刚发布！二手房市场迎利好

Core Viewpoint - The announcement from the Ministry of Finance outlines new regulations regarding the value-added tax (VAT) on the sale of residential properties by individuals, effective from January 1, 2026, which introduces a 3% VAT for properties sold within two years of purchase and exempts properties sold after two years from VAT [1]. Group 1 - Individuals selling residential properties purchased within two years will be subject to a full VAT rate of 3% [1]. - Properties sold after being owned for two years will be exempt from VAT [1]. - The new policy will come into effect on January 1, 2026, and will replace previous regulations regarding the transition from business tax to VAT [1].