两部门发布个人销售住房增值税政策

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 - 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 announcement will also terminate the previous transitional policy regarding the VAT reform as outlined in the 2016 notice [1]