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【营改增细则:个人将购买2年以上普通住房对外销售免征增值税】财政部网站发布《营业税改征增值税试点过渡政策的规定》,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;个人将购买2年以上(含2年)的住房对外销售的,免征增值税。

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