Under China’s current tax policy, individuals selling residential properties they have owned for more than two years are exempt from value-added tax (VAT). This measure aims to support reasonable housing needs, reduce the tax burden on second-hand home transactions, and promote a stable and healthy real estate market. Specifically, if the date on the property ownership certificate or the deed tax payment receipt is at least 24 months prior to the sale, the seller is exempt from VAT and related surcharges. It should be noted that this preferential policy applies only to individuals (not enterprises) selling residential properties under their own names, and it does not differentiate between ordinary and non-ordinary residences. If a property is sold within two years of purchase, the seller must pay VAT at a standard rate of 5% on the full transaction value. Local implementation details may vary slightly, so it is advisable to consult local tax authorities or real estate registration offices before completing a transaction. Overall, this VAT exemption effectively lowers the cost of housing upgrades for residents and positively stimulates activity in the second-hand housing market.
根据中国现行税收政策，个人销售购买满两年以上的住房，可免征增值税。这一政策旨在支持居民合理住房需求，减轻二手房交易税负，促进房地产市场平稳健康发展。具体而言，若房产证或契税完税凭证上的日期距今已满24个月，则该住房在出售时无需缴纳增值税及附加税费。需要注意的是，该优惠政策仅适用于个人（非企业）出售其名下的住宅类房产，且不区分普通住宅与非普通住宅。此外，若住房持有时间不足两年即出售，则需按5%的征收率全额缴纳增值税。各地在执行过程中可能略有差异，建议交易前咨询当地税务机关或不动产登记中心，以确保准确适用政策。总体来看，这一免税政策有效降低了居民换房成本，对活跃二手房市场具有积极作用。
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