个人销售购买2年或以上的住房，免征增值税

Core Viewpoint - The announcement from two departments regarding the value-added tax (VAT) policy for personal housing sales introduces a new tax structure effective from January 1, 2026, which differentiates between properties sold within two years and those sold after two years of purchase [1] Group 1: Tax Policy Changes - Individuals selling residential properties purchased within two years will be subject to a full VAT payment at a rate of 3% [1] - Individuals selling residential properties purchased for two years or more will be exempt from VAT [1] - The new policy will replace the previous transitional regulations outlined in the notice on the pilot program for the conversion of business tax to VAT [1] Group 2: Implementation Timeline - The new VAT policy will take effect on January 1, 2026 [1] - Prior to this date, individuals can apply the new regulations for any VAT that has not yet been declared or paid related to housing sales [1]