根据九部委调控楼市的《意见》,国税总也出台通知,要求6月1日后,个人将购买不足5年的住房对外销售全额征收营业税;将购买超过5年(含5年)的普通住房对外销售,应持有关材料向地方税务部门申请办理免征营业税手续。地方税务部门对纳税人申请免税的有关材料进行审核,凡符合规定条件的,给予免征营业税。 According to the “Opinions” of the nine ministries and commissions to regulate the property market, the State Taxation General has also issued a circular requiring that after June 1, individuals purchase full sales tax on their foreign sales of less than 5 years of their purchases; they will purchase general housing for more than 5 years (including 5 years) Foreign sales, should hold the relevant materials to the local tax department to apply for exemption business tax procedures. The local tax department shall examine the relevant materials for taxpayers’ application for tax exemption and exempt the sales tax if they meet the prescribed conditions.