个人出售购买两年及以上的住房免增值税

Core Viewpoint - The new VAT policy effective from January 1, 2026, will impose a 3% VAT on individuals selling homes purchased for less than two years, while those selling homes purchased for two years or more will be exempt from VAT, reflecting a significant tax reform aimed at simplifying the tax system and promoting a healthier real estate market [1][2]. Group 1 - The VAT rate for individuals selling homes purchased for less than two years will be reduced from 5% to 3% [1]. - The exemption of VAT for individuals selling homes purchased for two years or more maintains legislative consistency following the implementation of the VAT law [1]. - The new policy is expected to provide a direct reduction in tax burden for individuals, positively impacting the development of the real estate market [2]. Group 2 - The VAT law aims to simplify and standardize the tax system by reducing the number of applicable tax rates for small-scale taxpayers [1]. - Prior to the new VAT law, small-scale taxpayers faced VAT rates of either 3% or 5%, with the 5% rate being a carryover from previous business tax policies [1]. - The legislative changes reflect the spirit of tax law and the need for a more streamlined tax structure [1].