Recently, the Ministry of Finance and the State Taxation Administration jointly issued a new announcement regarding the value-added tax (VAT) policy on individuals selling residential properties. According to the updated policy, effective January 1, 2024, individuals selling homes purchased less than two years ago must pay VAT at a full rate of 5%. However, sales of homes owned for two years or more are exempt from VAT. This measure continues and refines previous regulations, aiming to support reasonable housing demands and promote the stable and healthy development of the real estate market.Notably, the policy specifies that the purchase date will be determined based on the date indicated on either the property ownership certificate or the deed tax payment receipt, ensuring consistent and transparent enforcement. The policy applies nationwide and makes no distinction between ordinary and non-ordinary residences, thereby simplifying tax procedures and reducing the burden on taxpayers.Experts note that this policy helps lower transaction costs in the second-hand housing market, enhances market liquidity, and positively influences price expectations and demand for housing upgrades. It also reflects the government’s approach of combining targeted real estate regulation with stronger livelihood protections.
近日，财政部和国家税务总局联合发布关于个人销售住房增值税政策的最新公告。根据新政策，自2024年1月1日起，个人将购买不足2年的住房对外销售的，按照5%的征收率全额缴纳增值税；个人销售已购买2年以上（含2年）的住房，免征增值税。这一政策延续并优化了此前的相关规定，旨在支持居民合理住房需求，促进房地产市场平稳健康发展。值得注意的是，此次政策明确以房屋产权证或契税完税证明上注明的日期作为购房时间认定依据，确保执行标准统一、透明。此外，该政策适用于全国范围，不区分普通住宅与非普通住宅，简化了税收操作流程，减轻了纳税人负担。专家指出，该政策有助于降低二手房交易成本，提升市场流动性，对稳定房价预期、激活改善性住房需求具有积极作用。同时，也体现了政府在房地产调控中更加注重精准施策与民生保障相结合的思路。
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