两部门发布政策公告 个人对外销售购买2年及以上的住房 明起免征增值税

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on the sale of personal housing, 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: Tax Policy Changes - Individuals selling housing purchased within two years will be required to pay a full VAT at a rate of 3% [1] - Individuals selling housing purchased for two years or more will be exempt from VAT [1] - The new policy will replace the previous transitional regulations regarding the VAT reform, which will cease to be effective from the same date [1]