不只是卖房税负下降 5%增值税将彻底退出

Core Viewpoint - The reduction of the VAT rate from 5% to 3% is expected to become a trend, with the new VAT law effective from January 1, 2026, simplifying the tax structure for small-scale taxpayers [1][2]. Group 1: VAT Law Changes - The new VAT law specifies that small-scale taxpayers can calculate their VAT based on a simplified method with a rate of 3% [1]. - The previous 5% VAT rate is not mentioned in the new VAT law or its implementation regulations, indicating its likely phase-out [1][2]. - Experts suggest that the 5% rate will be eliminated, aligning with the goal of simplifying the tax system and reducing compliance costs for businesses [2][3]. Group 2: Impact on Real Estate - The recent announcement by the Ministry of Finance and the State Taxation Administration indicates that the VAT rate for individuals selling homes purchased less than two years ago has been reduced from 5% to 3% [2]. - This change reflects a shift in the real estate market and the gradual removal of punitive measures against speculative behavior in housing sales [2]. - The 5% VAT rate was primarily applied to real estate transactions and specific services, which are expected to transition to the 3% rate in the future [3].