最新！两部门：个人出售购买满2年的住房，免征增值税

Core Viewpoint - The announcement from the Ministry of Finance and the State Taxation Administration introduces a new policy regarding the value-added tax (VAT) on the sale of residential properties by individuals, effective from January 1, 2026 [2]. Summary by Relevant Sections - The policy states that individuals selling residential properties purchased for less than 2 years will be subject to a VAT at a rate of 3% on the total sale amount [2]. - For properties purchased for 2 years or more, individuals will be exempt from VAT when selling [2]. - The announcement also indicates that prior regulations regarding the transition from business tax to VAT will be ceased in conjunction with this new policy [2]. - Individuals who have not yet declared or paid VAT on residential property sales before January 1, 2026, may apply the new policy provisions [2].