个人卖房满2年免征增值税

Group 1 - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on personal housing sales, effective January 1, 2026, where individuals selling homes purchased for less than 2 years will pay a VAT at a rate of 3%, while those selling homes held for 2 years or more will be exempt from VAT [1] - Previously, the VAT rate for personal housing sales was set at 5%, which has now been reduced to 3%, directly lowering the tax burden on homeowners selling their properties [1] - The adjustment is expected to stimulate the market by encouraging homeowners to sell their old properties and purchase new ones, thereby meeting the demand for improved housing [1] Group 2 - An example illustrates that if a home is sold for 1 million yuan and held for less than 2 years, the VAT under the old policy would be 50,000 yuan, while under the new policy, it will be reduced to 30,000 yuan, resulting in a tax cost reduction of 20,000 yuan [2] - This policy is anticipated to have a positive impact on the real estate market by lowering transaction costs and improving market expectations, which will aid in inventory reduction and contribute to a stable and healthy development of the real estate market [2] - The overall effect of the policy is expected to benefit housing consumption, indicating that favorable policies can lead to a better market environment [2]