个人出售购买满2年的住房将免征增值税

Core Viewpoint - The Ministry of Finance has announced a new policy regarding the value-added tax (VAT) on the sale of residential properties by individuals, 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 residential properties purchased within two years will be subject to a full VAT payment at a rate of 3% [1]. - Properties sold after being owned for two years (including exactly two years) will be exempt from VAT [1]. - The new policy will replace the previous regulations outlined in the notice regarding the transition from business tax to VAT, which will cease to be effective from the same date [1]. Group 2: Implementation Timeline - The new VAT policy will come into effect on January 1, 2026 [1]. - Prior to this date, individuals can apply the new VAT rules for any unsold residential properties that have not yet been declared for VAT payment [1].