中邮·建筑建材|周观点:地产政策持续落地,关注建材龙头估值修复机遇

中邮证券研究所
Jan 06

投资要点上周财政部、国家税务总局于2025年12月30日联合发布《关于个人销售住房增值税政策的公告》,明确个人销售住房的增值税征收细则,个人将购买不足2年的住房对外销售的,按照3%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。此次政策能够有效减轻房东经济压力,也使得房屋出售的成本快速下降、促进市场流通。地产政策持续释放,一方面托底需求,另一方面降低交易成本增加...

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