个人销售未满2年住房 增值税将下调至3%

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration regarding the value-added tax (VAT) policy for individuals selling residential properties aims to stimulate the real estate market by reducing tax burdens on property sales, particularly for homes held for less than two years [1] Group 1: Policy Changes - Individuals selling residential properties held for less than two years will be subject to a VAT rate of 3%, down from the previous rate of 5% [1] - For properties held for two years or more, individuals will be exempt from VAT entirely [1] Group 2: Financial Implications - For a property sold at 5 million yuan, the VAT payable under the new policy will be 150,000 yuan, which represents a reduction of 100,000 yuan compared to the previous tax burden [1] Group 3: Market Impact - The new policy is expected to reduce transaction friction in the second-hand housing market and promote listings for sale [1] - This policy shift indicates a stronger macroeconomic effort to stabilize the real estate market, complementing previous measures focused on lowering down payment ratios and interest rates [1]