财政部、税务总局明确，个人卖房增值税征收率仍为5%

Group 1 - The core viewpoint of the news is that the implementation of the new VAT law has led to a unified VAT rate of 3% for small-scale taxpayers, eliminating the previous 5% rate, which raised expectations for a reduction in personal housing sales VAT from 5% to 3% [1] - The Ministry of Finance and the State Administration of Taxation announced that from January 1, 2026, to December 31, 2027, general taxpayers can choose to apply a simplified tax method with a 5% rate for specific taxable transactions, including real estate leasing contracts signed before April 30, 2016 [1] - The specific scenarios where the 5% rate applies include six categories, such as real estate leasing contracts, toll fees for roads with construction dates before April 30, 2016, and sales or transfers of real estate and land use rights acquired before that date [1] Group 2 - Currently, there are two VAT calculation methods: the general method for general taxpayers, which allows for input tax deductions and applies rates of 6%, 9%, and 13%, and the simplified method for small-scale taxpayers, which has a statutory rate of 3% for those with annual sales not exceeding 5 million yuan [2]