上海房产税政策调整，这类人群购房有大变化

Core Viewpoint - Shanghai has introduced a new policy to optimize the personal housing property tax, which includes tax exemption conditions and refund clauses, aimed at supporting reasonable housing consumption demand [2][3]. Group 1: Tax Exemption Policies - The new policy allows talent with residence permits and residents with residence permits for over three years to benefit from two key tax exemptions: first home exemption and exemption for a second home if the area per person is within 60 square meters [3]. - The policy aligns the tax exemption criteria for non-local residents with local residents, indicating a more lenient approach to housing tax for those meeting the residence permit requirements [5]. Group 2: Refund Clauses - For non-local buyers without a three-year residence permit, the policy implements a "pay first, refund later" rule, allowing them to apply for tax refunds once they meet the residence permit requirement [3]. - This refund mechanism is expected to stimulate housing demand by alleviating immediate tax burdens on potential buyers [3]. Group 3: Comparison with Previous Policies - The new policy differs from the previous 2011 tax trial by allowing non-local residents to have the same tax exemption opportunities as local residents when purchasing a second home, provided they meet the three-year residence permit condition [5]. - Previously, non-local residents faced restrictions on purchasing multiple homes, but the new policy facilitates their ability to acquire more properties, thus supporting improved housing demand [5].