9月19日，上海发布了《关于优化调整本市个人住房房产税试点有关政策的通知》，规定了"沪六条"中涉及房产税征收和退税的各项优化调整细则。 具体来看，此次政策明确，对于持居住证的人才和在持有上海居住证满3年的购房者，可享受两项利好政策：其一，购买首套房免征房产税；其二，购买第 二套及以上住房时，合并计算家庭全部住房面积后，按超过人均60平方米的增量部分征收房产税。 中指研究院指出，在此前执行的《上海市人民政府关于印发〈上海市开展对部分个人住房征收房产税试点的暂行办法〉的通知》中，二套及以上住房的房产 税税收减免政策仅针对上海市本地居民家庭；而近几年随着限购政策的持续优化调整，非沪籍家庭已可购买多套住房，但二套及以上房产税仍需全额缴纳， 增加了非沪籍家庭购买多套住房的持有成本，一定程度影响了购房需求释放。 据上海中原地产数据，9月8日—14日的一周内，上海新建商品住宅成交面积9.28万平方米，环比增加83.76%，成交快速反弹，其中外环外的项目去化有明显 好转，政策效应逐渐体现在交易层面。 "上周一些外环外开盘认筹效果继续保持理想数据，个别楼盘也能全部认筹一空。市场的交易情绪有明显好转。"上海中原地产表示，近期上海 ...

Core Viewpoint - The recent policy adjustment in Shanghai regarding property tax aims to align benefits for non-local residents with those of local residents, thereby reducing the holding costs for non-local families purchasing multiple properties and stimulating housing demand [1][4][5]. Group 1: Policy Details - The new policy allows non-local residents holding a Shanghai residence permit for over three years to enjoy tax exemptions on their first home purchase and a tax calculation based on the area exceeding 60 square meters for second homes and beyond [1][3]. - For non-local buyers with residence permits under three years, a "pay first, refund later" rule applies for their first home purchase, allowing them to claim tax refunds once their residence permit meets the three-year requirement [5]. Group 2: Market Impact - The policy change is expected to lower the holding costs for non-local families, thus supporting various housing demands, particularly for families looking to upgrade their living conditions [4][6]. - Following the implementation of the "Six Policies," the Shanghai real estate market has shown positive trends, with significant increases in transaction volumes, particularly in the outer ring areas, indicating a rebound in market sentiment [6].