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。 智通财经APP获悉，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。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。 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。 原文如下： 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 特此公告。 财政部 税务总局 2025年12月29日 ...

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on the sale of personal housing, effective from January 1, 2026, which introduces different tax rates based on the duration of property ownership [1] Group 1: Tax Policy Changes - Individuals selling housing purchased for less than 2 years will be required to pay VAT at a rate of 3% on the total sale amount [1] - Individuals selling housing purchased for 2 years or more will be exempt from VAT [1] - The new policy will replace the previous transitional regulations regarding the VAT reform, which will cease to be effective from the same date [1]

这一年里，她休息的时间不超过20天，几乎将全部精力投入工作，甚至忙得连谈恋爱的时间都没有。 刘欣认为，或许自己天生就适合做销售。在她看来，卖房子只是第一步，从签订认购的那一刻起，服务 才真正开始。 据半岛都市报报道，近日，山东青岛95后置业顾问刘欣凭借亮眼业绩引发关注。她在2025年累计售出56 套房产，销售额突破3亿元，个人年薪近百万元。 ...

Core Insights - The number of signed contracts for existing homes in the U.S. unexpectedly surged in November, reaching the highest level in nearly three years, primarily due to improved housing affordability attracting more buyers [1][2] Group 1: Market Performance - The U.S. existing home sales index rose by 3.3% month-over-month in November, surpassing the expected increase of 1%, with the previous value revised from 1.9% to 2.4% [1] - Year-over-year, the existing home sales index increased by 2.6%, marking the highest level since February 2023 [1] Group 2: Economic Factors - Improved housing affordability, driven by declining mortgage rates and wage growth outpacing home price increases, is encouraging buyers to enter the market [2] - The availability of more housing options compared to last year is also attracting additional buyers [2] Group 3: Regional Trends - There was an increase in the number of purchase contracts across the Northeast, Midwest, South, and West regions [3] - Following the Federal Reserve's decision to resume interest rate cuts in September, mortgage rates have slightly decreased, with the latest 30-year fixed mortgage rate at 6.18%, close to the lowest level since fall 2024 [3]

市场有风险，投资需谨慎。本文不构成个人投资建议，也未考虑到个别用户特殊的投资目标、财务状况或需要。用户应考虑本文中的任何 意见、观点或结论是否符合其特定状况。据此投资，责任自负。 风险提示及免责条款 美国11月成屋签约销售指数环比 3.3%，预期 1%，前值 1.9%。 美国11月成屋签约销售指数同比 -0.3%，预期 0.1%，前值 -0.4%。 ...

岑颂谦表示，一手大手客主要吸纳的依然是600万港元或以下的中小型单位，今年首11个月共涉及666 伙，占同期一手大手客接近一半，而数量较去年同期523伙升约27.3%，反映不少投资者锁定中低价物 业作长线收租。 岑颂谦认为，大手客青睐中低价物业的原因，除了"撤辣"，亦基于一百港元印花税门槛升至400万港元 以下物业，令购入中低价物业的成本降低而引致。 智通财经APP获悉，美联物业分析师岑颂谦指，综合资料显示，今年首11个月香港共录得560宗一手大 手客成交，比起去年同期534宗上升约4.9%，较未撤辣的2023年同期仅59宗升近8.5倍；按涉及单位计 算，今年首11个月一手大手客共涉及约1,378个单位，同比增加约1.5%，比起2023年同期升近9.3倍。 虽然一手大手客明显增多，但是相信以长线投资部署为主。以今年首11个月计，一手大手客涉及约 1,378伙，只占同期近1.89万宗一手私宅注册量约7%左右，显示目前一手市场以用家主导。 同期，逾600万至1,000万港元及逾1,000万港元的单位伙数则分别同比跌约10.1%及约17.2%；随着撤辣 后一手大手客入市情况改变，透过"一约多伙"形式购入的单位缩减至 ...

Core Insights - The article highlights the launch of various credit application scenarios in Xiamen, including "credit medical hospitalization," "commercial insurance compensation," credit parking management, and "Xiamen Housing Supermarket," aimed at enhancing citizens' credit life and improving social efficiency [1][2][4][6][7] Group 1: Credit Medical Hospitalization - The "credit medical hospitalization scenario" expands the existing credit medical model from outpatient services to inpatient care, addressing issues related to multiple procedures and financial pressures for citizens [2][3] - The new system simplifies the hospitalization application and verification process, allowing citizens to use existing outpatient credit qualifications without resubmitting documents, thus saving time and reducing costs [3] - A dedicated credit limit of 20,000 yuan is established to alleviate financial burdens, enabling citizens to offset part of their prepayment for hospitalization directly with their credit limit [3] Group 2: Commercial Insurance Compensation - The "commercial insurance compensation" scenario aims to resolve the issue of upfront medical expenses, reducing the time for claims from 7-15 days to 1-3 days through real-time data sharing and automatic settlement [4][5] - The platform integrates with multiple commercial insurance companies, allowing for seamless connection between medical and insurance data, thus streamlining the claims process [4] Group 3: Credit Parking Management - The newly launched credit parking management platform offers a "pay after leaving" service, enhancing the efficiency of parking and reducing disputes over fees [6] - Over 180 parking lots are now connected to the platform, allowing users with a credit score of 650 or above to benefit from this service [6] Group 4: Xiamen Housing Supermarket - The "Xiamen Housing Supermarket" provides a comprehensive platform for real estate information, allowing users to access data on new properties, including project details and pricing [7] - The platform features innovative functions such as virtual tours and professional insights, enhancing the home-buying experience and promoting transparency in real estate transactions [7]

Market Performance - The tech-heavy Nasdaq Composite rose about 0.4% for the week, while the Dow Jones Industrial Average fell about 0.7%, and the S&P 500 closed little changed [1] - All three major indexes are within 3% of their record highs as they enter the final seven trading sessions of 2025 [1] Consumer Sentiment - American consumers are entering the holidays with less joy compared to last year, with the University of Michigan's consumer sentiment index at 52.9, which is 28.5% below last December's reading [4] - The K-shaped economy narrative is significant, indicating a divide among American shoppers, with affluent households thriving while lower-income households face challenges [6][7] Housing Market - Housing sales increased for the third consecutive month in November, but 2025 sales are projected to finish at a 25-year low according to the National Association of Realtors [5] Consumer Spending - Consumer spending has remained stable in the latter half of the year, primarily driven by households in the upper third of incomes, while about a quarter of households are living paycheck to paycheck [6] Inflation Data - The November inflation reading showed a 2.7% increase in prices over the last 12 months, significantly below expectations, which may encourage the Federal Reserve to consider further rate cuts in the upcoming year [8]

根据全美房地产经纪人协会（NAR）周五公布的数据，美国11月成屋销售环比上涨0.5%，预期为上涨1.2%，前值为上涨1.2%。11月成屋销售同 比下降1%。11月成屋销售总数年化413万户，不及预期的415万户，前值为410万户。 高企的房价、居高不下的按揭贷款利率，再加上如今房源供应减少，都在对潜在购房者形成压力。 成屋销售约占美国房地产市场销售量的90%，在过户时计算。通常在过户前的一两个月，签订合同，因此10月份的销售数据主要反映了10月和9 月的购买决定。当时按揭贷款利率一度小幅回落，但随后维持在相对狭窄的区间内波动。 美国的房源供应在今年大部分时间持续回升后，于11月出现回落。数据显示，截至11月底，待售房屋数量为143万套，较10月下降5.9%，但同比 仍增长7.5%。按当前销售速度计算，这相当于4.2个月的供应量。通常认为6个月的供应才是买卖双方相对均衡的状态。 与此同时，已挂牌的卖家下架房源的比例也高于往常。卖家在进入冬季前撤下未售房源本属常态，但今年这一现象明显更为突出。 这进一步推高了房价压力。11月成交的成屋住宅的中位价为40.92万美元，同比上涨1.2%，创下历年11月的最高纪录。 全 ...

Yun指出，工资增速目前快于房价涨幅，有助于改善住房可负担性，但他同时警告称，若住房供应无法 跟上需求增长，未来住房可负担性仍可能面临新的压力。 美国全国房地产经纪人协会首席经济学家Lawrence Yun表示，房源增长正开始停滞。"房主在冬季并不 急于挂牌出售房屋。" 与此同时，挂牌出售的房屋也出现了更高比例的撤牌现象。虽然进入冬季后卖家通常会将未售出的房源 暂时撤出市场，今年这一趋势明显更为强烈。 房源减少继续对房价形成支撑。数据显示，11月成屋销售中位价为40.92万美元，同比上涨1.2%，并创 下历年11月新高。不过，由于中位数指标容易受成交结构影响，当前市场呈现出明显分化：低价房销售 持续承压，高端市场相对坚挺。其中，售价在10万至25万美元区间的房屋销量同比下降近8%，而售价 超过100万美元的房屋销量则同比增长1.4%。 在房价高企、按揭利率长期维持高位以及房源供应再度趋紧的多重压力下，美国潜在购房者正面临更为 严峻的购房环境，二手房市场复苏动能依然有限。 美国全国房地产经纪人协会(NAR)周五公布的数据显示，11月美国成屋销售环比仅增长0.5%，但同比仍 下降1%，经季节调整后的年化销售量为4 ...