个人销售购买2年或以上的住房，免征增值税
<div class="wx_rich_media_content" id="jsWxContainer"><section style='text-align: center;' nodeleaf=""><br></section><section style='margin-bottom:unset;' data-pm-slice="0 0 []"><p style='line-height: 2em;font-size: 18px;text-indent: 2em;'><span leaf="" style='color: rgba(0, 0, 0, 0.898); line-height: 2em;' mpa-font-style='mjshr7g1rl6'><span textstyle='' style='font-size: 16px;'>近日，两部门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。</span></span></p><p style='line-height: 2em;font-size: 18px;text-indent: 2em;'><span leaf="" style='color: rgba(0, 0, 0, 0.898); line-height: 2em;' mpa-font-style='mjshr7g1rl6'><span textstyle='' style='font-size: 16px;'>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</span></span><span style='font-size:16px;'><span leaf="" style='color: rgba(0, 0, 0, 0.898); line-height: 1.6;' mpa-font-style='mjshr7g1omj'><span textstyle=''>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></p><p data-pm-slice="0 0 []"><span leaf="" style='color: rgba(0, 0, 0, 0.898); font-size: 17px; line-height: 1.6;'><br></span></p><section style='margin-bottom:unset;'><span leaf="" style='color: rgba(0, 0, 0, 0.898); font-size: 17px; line-height: 1.6;'><span class="wxart_image" wx-style='display:inline-block;scrollbar-color:rgba(136, 136, 136, 0.37) transparent;scrollbar-width:thin;vertical-align:bottom;background-color:transparent !important;background-size:0px !important;border-radius:initial;'></span></span></section><p style='letter-spacing: 0.544px; font-family: -apple-system-font, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;'><span leaf=""><br></span></p></section><section><span leaf=""><span textstyle='' style='font-size: 15px;color: rgb(136, 136, 136);'>来源：人民日报</span></span></section><section data-support="96编辑器" data-style-id="66188" data-pm-slice="0 0 []" style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); margin-bottom: unset; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: center; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); margin-bottom: unset; outline: 0px; max-width: 100%; display: inline-block; visibility: visible; box-sizing: border-box !important;'><section style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); margin-bottom: unset; padding-right: 13px; padding-bottom: 5px; padding-left: 13px; outline: 0px; max-width: 100%; box-sizing: border-box; border-bottom: 2px solid rgb(255, 217, 152); transform: rotateZ(0deg); visibility: visible;'><section style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); margin-bottom: unset; padding: 4px 23px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(241, 5, 0); border-radius: 60px; visibility: visible;'><section style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); margin-bottom: unset; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(255, 255, 255); letter-spacing: 0px; font-size: 15px; visibility: visible;'><p style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important;'><strong style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'>END</span></strong></p></section></section></section></section></section><section style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); margin-bottom: unset; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; visibility: visible; box-sizing: border-box !important;'><p style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important;'><span leaf="" style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;'><br></span></p></section><section style='-webkit-tap-highlight-color: rgba(0, 0, 0, 0); outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: "PingFang SC", system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; visibility: visible; box-sizing: border-box !important;' nodeleaf=""><br></section><p style='display: none;'><mp-style-type data-value="3"></mp-style-type></p></div><p></p>
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