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《內房》上海優化調整本市個人住房房產稅試點
上海市發布《關於優化調整本市房地產政策措施的通知》對該市個人住房房產稅試點有關政策優化調整。持有該市居住證並在該市工作生活,且符合國家和該市有關規定引進的高層次人才、重點產業緊缺急需人才,和持有該市居住證滿三年,並在該市工作生活的購房人,在新購住房,且該住房屬於家庭第一套住房的,暫免徵收房產稅。 在新購且屬於家庭第二套及以上住房的,合併計算的家庭全部住房面積人均不超過60平方米的,新購的住房暫免徵收房產稅;人均超過60平方米的,對屬新購住房超出部分的面積,按暫行辦法的規定計算徵收房產稅。 持有該市居住證但不滿三年的購房人,其住房先按暫行辦法的規定計算徵收房產稅,待持有該市居住證滿三年,並在該市工作生活的,其符合第一條規定的免稅住房和面積在該市居住證持證期間已徵收的房產稅,可予退還。
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