上海优化调整房产税政策 这类人群购房有大变化！
Di Yi Cai Jing·2025-09-19 15:02

Core Viewpoint - The newly optimized personal housing property tax policy in Shanghai aims to support reasonable housing consumption demand and provides tax exemptions for certain groups, reflecting a more lenient approach to housing policies [1][3]. Group 1: Tax Exemption Policies - The policy specifies that individuals with a residence permit and families who have held the permit for three years can benefit from two key tax exemptions: "first home tax exemption" and "second home tax exemption for properties under 60 square meters per person" [2]. - The policy's tax exemption conditions align with local household standards, indicating a supportive direction for housing consumption [2]. - The policy supports various housing demands, allowing families, such as a three-person household, to exchange for a second home of 180 square meters or less without incurring taxes, thus promoting improved housing needs [2]. Group 2: Tax Refund Provisions - 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 [2]. - This provision is expected to further stimulate housing demand by alleviating concerns for buyers regarding immediate tax liabilities [2]. Group 3: Changes Compared to Previous Policies - The new policy differs significantly from the previous 2011 tax trial measures by allowing non-local residents to have the same tax exemption opportunities as local residents when qualifying for a second home [4]. - Previously, non-local residents faced restrictions on purchasing multiple properties, but the new policy allows them to acquire multiple homes under certain conditions, thus enhancing their purchasing power [4]. Group 4: Summary of Policy Changes - The table summarizes the changes in tax obligations before and after the policy implementation, indicating that first homes remain tax-exempt, while second homes can also be exempt under specific conditions [6][8][10].