个人对外销售购买2年及以上的住房 明起免征增值税

Group 1 - 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 [1] - Individuals selling housing purchased for less than 2 years will be subject to a VAT rate of 3% on the total amount [1] - Individuals selling housing purchased for 2 years or more will be exempt from VAT [1] Group 2 - The new policy will take effect on January 1, 2026, and will supersede previous regulations regarding the transition from business tax to VAT [1] - Individuals who have not yet declared or paid VAT on housing sales before January 1, 2026, can apply the new policy if they meet the specified conditions [1]