上海优化调整房产税试点有关政策

Core Points - The Shanghai Municipal Finance Bureau and the State Taxation Administration of Shanghai have announced adjustments to the property tax pilot program to better meet residents' housing needs and promote stable development in the real estate market [1][3] - The new policy will take effect on January 1, 2025, and aims to provide tax exemptions for certain categories of homebuyers [1][3] Summary by Category Policy Adjustments - The adjustments clarify that high-level talents and urgently needed talents who hold a Shanghai residence permit and have lived and worked in Shanghai for at least three years will be exempt from property tax on their first home purchase [3] - For those purchasing a second home or more, if the average housing area per family does not exceed 60 square meters, the new purchase will also be exempt from property tax [3] - If the average area exceeds 60 square meters, property tax will be calculated based on the excess area according to the interim measures [3] Tax Refunds - Homebuyers who do not hold a Shanghai residence permit for three years will initially be taxed according to the interim measures, but can receive a refund for any property tax paid once they meet the three-year requirement [3] - The policy allows for tax refunds for any overpaid taxes after the new regulations come into effect [3]