个人销售住房增值税政策明年起调整

Core Viewpoint - The Ministry of Finance and the State Taxation Administration of China announced that starting from January 1, 2026, individuals selling residential properties purchased for less than two years will be subject to a 3% value-added tax (VAT), while those selling properties held for two years or more will be exempt from VAT [1] Group 1: Tax Policy Changes - From January 1, 2026, individuals (excluding general taxpayers among individual businesses) will pay a 3% VAT on the sale of residential properties purchased for less than two years [1] - Individuals selling residential properties purchased for two years or more will be exempt from VAT, maintaining legislative consistency after the implementation of the VAT law [1] - The VAT rate for individuals selling properties purchased for less than two years is reduced from 5% to 3%, reflecting the legislative spirit of tax law and simplification of the tax system [1] Group 2: Implications for the Real Estate Market - The reduction in VAT burden for individuals selling properties purchased for less than two years is expected to positively impact the healthy development of the real estate market [1] - The simplification and standardization of the tax system, along with the reduction of tax rate tiers, are seen as beneficial for the overall tax environment [1]