为持续优化营商环境，降低企业运营成本，内蒙古自治区人民政府近日印发《关于明确房产原值减除比 例的通知》（以下简称《通知》），明确将一项房产税减免政策延续五年，进一步为企业发展提供支 持。 《通知》规定，2026年1月1日至2030年12月31日，内蒙古从价计征的房产税，依照房产原值一次减除 30%后的余值计算缴纳。该政策是对现有优惠政策的延续。自2019年起，内蒙古已将房产税从价计征的 减除幅度从原来的10%提升至30%，实行顶格减免，持续释放政策红利，体现了自治区让利于企、助力 实体经济发展的决心。 需要特别说明的是，根据国家税法规定，个人所有非营业用的房产已享受免征房产税政策，因此不涉及 此次调整。本次政策延续主要面向从事生产经营的市场主体，为企业提供了一段可预期的政策稳定期， 有助于企业进行中长期规划和投资。 此次减免政策的延续，是内蒙古自治区持续优化营商环境、激发市场活力的一项重要举措。通过实实在 在的税费减免，将有效降低企业经营性成本，鼓励企业将更多资金用于技术创新、扩大再生产与增加就 业，对于提振市场信心、促进全区经济高质量发展具有积极意义。（来源：内蒙古自治区财政厅） ...

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].