上海优化调整个人住房房产税试点有关政策

Core Points - The Shanghai government has announced adjustments to the property tax pilot program to better meet the housing needs of residents and promote stable development in the real estate market [2][3] - The new policy will provide tax exemptions for high-level talents and those who have held a Shanghai residence permit for over three years when purchasing their first home [2] - For second homes, families can benefit from tax exemptions if their average housing area does not exceed 60 square meters [2][3] - The policy will take effect on January 1, 2025, and eligible buyers can apply for tax refunds for overpaid taxes after this date [3] Summary by Sections - Policy Adjustments: The Shanghai government is optimizing the property tax pilot program to cater to the rigid and diverse housing demands of residents [2] - Eligibility Criteria: High-level talents and individuals with a residence permit for over three years can enjoy tax exemptions on their first home purchase [2] - Second Home Tax Exemption: Families purchasing a second home can avoid property tax if their average housing area is 60 square meters or less [2][3] - Implementation Date: The new tax policies will be effective from January 1, 2025, with provisions for tax refunds for eligible properties purchased before this date [3]