个人买房不足2年出售，缴纳3%增值税

Core Points - The announcement outlines the new value-added tax (VAT) policy for individuals selling residential properties, effective from January 1, 2026 [1][2]. Summary by Sections VAT Policy for Residential Property Sales - Individuals selling residential properties purchased for less than 2 years will be subject to a full VAT payment at a rate of 3% [1]. - Individuals selling residential properties purchased for 2 years or more will be exempt from VAT [1]. - The previous regulations regarding the transition from business tax to VAT will be repealed as of the same effective date [1]. Implementation Date - The new VAT policy will come into effect on January 1, 2026 [1][3].