VAT Treatment of Consumer-to-Consumer Supplies of Residential Premises in China

In China, the sale of larger and more expensive homes in Beijing, Guangzhou, Shanghai and Shenzhen which had been owned by individuals for two years or more was previously subject to VAT. From 1 December 2024, this is no longer the case. In this article, the author explains that this measure is expected to reduce the cost of housing and stimulate the housing market.

Authors

Publication Details

Journal
International VAT Monitor
Published
2024-12-10
DOI
https://doi.org/10.59403/28xr0sz
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

VAT Treatment of Consumer-to-Consumer Supplies of Residential Premises in China

Christie Peacock
International VAT Monitor
Taxation and Compliance Studies
article

VAT Treatment of Consumer-to-Consumer Supplies of Residential Premises in China

Christie Peacock
article en

Abstract

In China, the sale of larger and more expensive homes in Beijing, Guangzhou, Shanghai and Shenzhen which had been owned by individuals for two years or more was previously subject to VAT. From 1 December 2024, this is no longer the case. In this article, the author explains that this measure is expected to reduce the cost of housing and stimulate the housing market.

International VAT MonitorVol. 36(1)
Sustainable cities and communities
Openalex Percentile: Top 72%
Taxation and Compliance Studies
DOISourceOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

VAT Treatment of Consumer-to-Consumer Supplies of Residential Premises in China — Christie Peacock · International VAT Monitor (2024) | TGRS Research Map | TGRS