Core Points - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on personal housing sales, effective from January 1, 2026 [1] - The new policy states that individuals selling homes purchased for less than 2 years will be subject to a VAT rate of 3%, while those selling homes purchased for 2 years or more will be exempt from VAT [1] - The previous policy had a VAT rate of 5% for homes sold within 2 years and maintained exemptions for homes sold after 2 years [1] Summary by Category Policy Changes - The new VAT policy will replace the previous regulations, which had a 5% VAT rate for homes sold within 2 years and different rules for non-ordinary and ordinary homes sold after 2 years in major cities [1][2] - The announcement also includes the cessation of certain transitional policies related to the VAT reform [1] Applicability - The new VAT regulations will apply to regions outside of Beijing, Shanghai, Guangzhou, and Shenzhen, where different rules were previously in place [1][2] - The policy allows individuals who have not yet declared or paid VAT on housing sales before January 1, 2026, to follow the new guidelines [1]

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 - The previous regulations regarding the transition from business tax to VAT will be repealed as of the same effective date [1].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].

（来源：中国宁波网） 转自：中国宁波网 现将个人销售住房增值税政策公告如下： 个人（不含个体工商户中的一般纳税人，下同）将购买不足2年的住房对外销售的，按照3%的征收率全 额缴纳增值税；个人将购买2年以上（含2年）的住房对外销售的，免征增值税。 本公告自2026年1月1日起施行。《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》 （财税〔2016〕36号)附件3《营业税改征增值税试点过渡政策的规定》第五条第一款同步停止执行。 2026年1月1日前，个人销售住房涉及的增值税尚未申报缴纳的，符合本公告规定的可按本公告执行。 特此公告。 关于个人销售住房增值税政策的公告 财政部 税务总局公告2025年第17号 ...

【导读】两部门发布个人销售住房增值税政策 12月30日，财政部、税务总局发布《关于个人销售住房增值税政策的公告》。 公告提出，个人（不含个体工商户中的一般纳税人，下同）将购买不足2年的住房对外销售的，按照3%的征收率全额缴纳增值税；个人将购买2年以上 （含2年）的住房对外销售的，免征增值税。自2026年1月1日起施行。 根据公告，《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件3《营业税改征增值税试点过渡政策的规定》 第五条第一款同步停止执行。 2026年1月1日前，个人销售住房涉及的增值税尚未申报缴纳的，符合本公告规定的可按本公告执行。 ...

北京商报讯（记者 李晗）12月30日，财政部、税务总局联合发布关于个人销售住房增值税政策的公 告。公告显示，个人（不含个体工商户中的一般纳税人，下同）将购买不足2年的住房对外销售的，按 照3%的征收率全额缴纳增值税；个人将购买2年以上（含2年）的住房对外销售的，免征增值税。本公 告自2026年1月1日起施行。 ...

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].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced new regulations regarding the value-added tax (VAT) on the sale of residential properties by individuals, effective January 1, 2026 [1] Group 1: Tax Regulations - 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 announcement will also terminate the previous transitional policy regarding the VAT reform as outlined in the 2016 notice [1]

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].

人民财讯12月30日电，财政部、税务总局发布关于个人销售住房增值税政策的公告，个人(不含个体工 商户中的一般纳税人，下同)将购买不足2年的住房对外销售的，按照3%的征收率全额缴纳增值税；个 人将购买2年以上(含2年)的住房对外销售的，免征增值税。本公告自2026年1月1日起施行。《财政部国 家税务总局关于全面推开营业税改征增值税试点的通知》(财税〔2016〕36号)附件3《营业税改征增值 税试点过渡政策的规定》第五条第一款同步停止执行。2026年1月1日前，个人销售住房涉及的增值税尚 未申报缴纳的，符合本公告规定的可按本公告执行。 ...

每经AI快讯，12月30日，据财政部网站，财政部、税务总局发布关于个人销售住房增值税政策的公 告。个人（不含个体工商户中的一般纳税人，下同）将购买不足2年的住房对外销售的，按照3%的征收 率全额缴纳增值税；个人将购买2年以上（含2年）的住房对外销售的，免征增值税。 本公告自2026年1月1日起施行。《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》 （财税〔2016〕36号)附件3《营业税改征增值税试点过渡政策的规定》第五条第一款同步停止执行。 2026年1月1日前，个人销售住房涉及的增值税尚未申报缴纳的，符合本公告规定的可按本公告执行。 封面图片来源：每经记者 韩阳 摄 ...