值得注意的是，该政策自2025年1月1日起执行。购房人已购应税住房符合上述暂免征收规定的，可向应 税住房所在地税务机关申报，并重新办理房产税纳税信息的申报、认定，对所属期在2025年1月1日以后 多征收的税款可予退还。 上海中原地产分析师卢文曦向上海证券报记者表示，此次上海出台的个人住房房产税试点有关政策属 于"825上海楼市新政"的配套政策，是楼市新政在住房税收领域的细化落地。政策优化调整后，非沪籍 居民家庭与沪籍居民家庭在个人住房房产税缴纳上实现"拉平"，调整后可有效降低非沪籍居民在上海购 房的持有成本。 今年8月25日，上海市住房城乡建设管理委等六部门发布《关于优化调整本市房地产政策措施的通 知》，在完善个人住房房产税政策方面明确提出，对符合条件的非上海市户籍居民家庭购买的第一套住 房暂免征收房产税，购买的第二套及以上住房在合并计算家庭全部住房面积后，给予人均60平方米的免 税面积扣除。 上海易居房地产研究院副院长严跃进告诉上海证券报记者，上海此次优化调整个人住房房产税试点有关 政策进一步体现对"825上海楼市新政"的落实，也充分说明对合理住房消费需求的支持。近期上海房地 产市场积极向好，包括外环外等市 ...

Core Viewpoint - Shanghai's real estate market is set to benefit from a new property tax policy aimed at supporting first-time homebuyers and those upgrading their housing, effective from January 1, 2025 [2][3]. Group 1: Policy Details - The new policy introduces differentiated property tax exemptions for two key groups: high-level talents and those with Shanghai residence permits who purchase their first home [2]. - For families purchasing a second home, a tax exemption applies if the average area per person does not exceed 60 square meters, promoting improved housing demand [2]. - A "pay first, refund later" mechanism is established for buyers who have not held a residence permit for three years, allowing them to reclaim taxes paid after meeting the conditions [3]. Group 2: Market Trends - The Shanghai real estate market is experiencing a phase of "differentiated adjustment" and "structural optimization," with real estate development investment increasing by 2.6% year-on-year from January to August [3]. - New housing starts have decreased significantly, with a 28.5% drop in new commercial housing construction area during the same period [4]. - Despite a slight increase in new home prices by 0.4% in August, the second-hand home market shows a decline of 1%, indicating a divergence in market performance [4].