增值税即征即退“税收减免报告”操作指南

Core Viewpoint - The article discusses the tax policies related to the sale of residential properties by individuals, particularly focusing on the exemption from value-added tax (VAT) for properties held for more than two years [12][13]. Group 1: Tax Policies - Individuals selling residential properties that have been held for more than two years are exempt from paying VAT [12][13]. - The current VAT rate for properties sold within two years is set at 3% [10]. - The notice from the State Administration of Taxation indicates that the transition policies regarding the change from business tax to VAT will cease to be effective as of January 1, 2026, for applicable sales [15]. Group 2: Implementation and Compliance - Individuals who have not yet declared or paid VAT on residential property sales before January 1, 2026, may follow the new guidelines as outlined in the announcement [15]. - For any inquiries regarding tax payments, individuals are encouraged to contact the local tax authority or the designated tax service hotline [17].