近年以来,我国二手房交易日渐活跃,为了刺激楼市的发展,国家对个人住房转让营业税的免征期限由5年缩短为2年。本文通过分析个人住房转让中“5改2”免税年限的变更,指出了新旧政策之间的差异,并由此引出对个人住房转让问题的思考。 In recent years, China’s second-hand housing transactions are increasingly active, in order to stimulate the development of the property market, the state exemption from transfer of sales tax on individual housing from 5 years to 2 years. This article points out the differences between old and new policies by analyzing the change of duty-free period of “5 changes 2 ” during the transfer of individual housing, and leads to the consideration of the issue of individual housing transfer.