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 be a significant trend, as the new VAT law effective from January 1, 2026, simplifies the tax structure for small-scale taxpayers [3][5]. Group 1: VAT Law Implementation - The new VAT law allows small-scale taxpayers to calculate their VAT based on a simplified method with a rate of 3% [3]. - The previous 5% VAT rate is not mentioned in the new law, indicating its likely elimination [3][5]. - The purpose of the VAT legislation is to unify the tax rate structure and provide tax relief for certain situations previously taxed at 5% [3][5]. Group 2: Implications of the New VAT Rate - The recent announcement by the Ministry of Finance and the State Taxation Administration confirms that the VAT rate for individuals selling homes within two years has been reduced from 5% to 3% [5]. - This change reflects a shift in the real estate market and the gradual removal of punitive tax measures that were previously in place due to rapid price increases [5][6]. - The simplification of the tax system is expected to reduce compliance costs for businesses and tax authorities, while also lowering operational costs in related sectors [5][6]. Group 3: Future Adjustments - The 5% VAT rate currently applies to certain real estate transactions and specific services, but these are anticipated to be adjusted to the 3% rate in the future [6]. - The expectation is that the transition to a unified 3% rate aligns with the broader reform direction of simplifying the tax system [6].