2026年1月1日起起：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！
<section mp-original-font-size="17" mp-original-line-height="27.200000762939453"><section data-mpa-template="t" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><section data-mid="" mpa-from-tpl="t"><section data-role="outer" label="edit by 135editor" data-mpa-action-id="mjqkv7t41hcu"><p style="text-align: justify;margin: 0px;line-height: 1.6em;"><span mpa-font-style="mjsi8xtl11nd"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="font-size: 16px;letter-spacing: 1px;">据财政部网站消息，</span></span><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="font-size: 16px;letter-spacing: 1px;">财政部、国家税务总局12月29日发布“</span></span><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="font-size: 16px;letter-spacing: 1px;">关于个人销售住房增值税政策的公告”：</span></span></span></p><p style="text-align: justify;margin: 0px;line-height: 1.6em;"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br/></span></p><p style="text-align: justify;margin: 0px;line-height: 1.6em;"><span leaf="" mpa-font-style="mjsi8xtl155m" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="font-size: 16px;letter-spacing: 1px;font-weight: bold;">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。 </span></span></p><p style="text-align: justify;margin: 0px;line-height: 1.6em;"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br/></span></p><p style="text-align: justify;margin: 0px;line-height: 1.6em;"><span leaf="" mpa-font-style="mjsi8xtl1zmb" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><span textstyle="" style="font-size: 16px;letter-spacing: 1px;">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。</span></span><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br/></span></p><p style="text-align: justify;margin: 0px;line-height: 1.6em;"><span leaf="" style="color: rgba(0, 0, 0, 0.9);font-size: 17px;font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.034em;font-style: normal;font-weight: normal;"><br/></span></p><section nodeleaf="" style="color: rgba(0, 0, 0, 0.9); font-size: 17px; font-family: mp-quote, PingFang SC, system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; line-height: 1.6em; letter-spacing: 0.034em; font-style: normal; font-weight: normal; text-align: center; margin: 0px;"></section></section></section></section></section></section><link rel="stylesheet" href="//www.sw0599.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_w9w" id="wcn_editor_css"/>
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