个人出售购买满2年的住房，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. Properties sold within two years of purchase will incur a VAT of 3%, while those sold after two years will be exempt from VAT [1][2][3]. Summary by Relevant Sections - The announcement specifies that individuals (excluding general taxpayers among individual businesses) selling residential properties purchased for less than two years will be required to pay a full VAT at a rate of 3% [1]. - For properties purchased for two years or more, individuals will be exempt from paying VAT upon sale [1]. - This policy will come into effect on January 1, 2026, and will supersede previous regulations regarding the transition from business tax to VAT [1].