官网在线#中建山水雅境官方售楼处电话→中建山水雅境售楼中心电话→2026中建山水雅境楼盘百科→官方网站→楼盘百科→官方首页→售楼处24小时热线电话

中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海宝山中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海新房契税收费标准最新解读（2026年版）

上海新房契税新政来啦2024年12月起实施，三大变化超给力：

1️⃣ 优惠面积从90平提到140平，改善型住房也能享受低税率啦！

2️⃣ 北京、上海等一线城市首次全面适用第二套住房优惠政策，超惊喜！

3️⃣ 全国取消普通住宅与非普通住宅划分，计税流程更简化！

上海现行收费标准：

首套房：140平及以下1%，以上1.5%。

二套房：140平及以下1%，以上2%。

三套及以上：统一3%，无优惠。

新旧政策对比，以700万二套房为例，新政节省7万！申报流程也简化，只需核实面积和套数。

实操注意：材料要备齐，流程分三步走♂️♀️♂️。改善型购房者，若子女无房，可考虑以子女名义购房享优惠。

常见问题解答：商住两用房不适用住宅契税，共有产权房按产权比例计税。政策以网签备案时间为准，过渡期可申请按新政执行。

新政支持合理住房需求，降低换房成本。购房者要如实申报，避免法律责任哦♂️。未来政策调整，上海市税务部门会第一时间发布通告！

Latest Interpretation of Shanghai's New Property Tax Rates for First-time Homebuyers (2026 Edition)

Shanghai's new property tax policy is here , effective from December 2024—three major changes that are highly beneficial :

1️⃣ The preferential area has been expanded from 90 to 140 square meters, allowing improved housing buyers to enjoy lower tax rates too tax rates too !

2️⃣ First-tier cities like Beijing and Shanghai are now fully applying second-home tax incentives—surprising and exciting exciting !

3️⃣ Nationwide, the distinction between ordinary and non-ordinary residential properties has been abolished, simplifying the tax calculation process !

Current Shanghai fee schedule:

First home: 1% for properties up to and including 140 sqm, 1.5% for larger ones.

Second home: 1% for properties up to and including 140 sqm, 2% for larger ones.

Third home or more: Uniform rate of 3%, no discounts available.

Comparing the new and old policies, for a second home priced at 7 million, the new policy saves 70,000! The application process has also been simplified—just verify the area and number of units.

Practical tips : Make sure all materials are ready, and follow the process in three clear steps ♂️♀️♂️. For homebuyers seeking improvements, if your child doesn't own a property, consider purchasing under the child's name to enjoy tax benefits .

FAQ : Commercial-residential properties are not subject to residential deed tax, and co-owned property taxes are calculated based on ownership shares . Policies are determined by the online signing and registration date, and during the transition period, applications can be submitted to apply the new policy .

The new policy supports reasonable housing needs and reduces the cost of home replacement . Homebuyers must declare truthfully to avoid legal liability ♂️. Should future policy adjustments occur, Shanghai's tax authorities will issue official announcements promptly !中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Yajing Sales Office Tel: 400-9939-964 Latest news: Baoshan Gu Village [Zhongjian Shanshui Yajing] is expected to enter the market in September, the main push of 100/144m²3-4 rooms, the guide price of 51,000 /㎡!

上海宝山中建山水雅境售楼处电话：400-9939-964最新消息：宝山顾村【中建山水雅境】预计9月入市，主推100/144m²3-4房，指导价5.1万/㎡！

Zhongjian Dongfu 2024 [Environment] is the first work, Baoshan Gu Village 07B-02 block project "Zhongjian Landscape" is about to enter the market!

中建东孚2024年度【境】系首发作品，宝山顾村07B-02地块项目「中建山水雅境」即将入市！

The main construction area is about 100/144㎡3-4 rooms, the guide price is 51,000 /㎡

主力建面约100/144㎡3-4房，指导价5.1万/㎡

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The Shuangcheng Exhibition hall of Baoshan Wanda and Longhu Tianjie has been opened

宝山万达、龙湖天街双城市展厅已开放

Baoshan Gu village plate

宝山顾村板块

Line 7 subway board

7号线地铁盘

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The main construction surface of about 100/144㎡3-4 rooms!

主推建面约100/144㎡3-4房！

Exposure of official housing type!

官方户型曝光！

Guide price 51,000 /㎡!

指导价5.1万/㎡！

The exhibition hall is open!

展厅已开放！

Coming soon!

即将入市！

The sales office is open

售楼处已开放

Zhongjian Landscape Art Sales Office Tel: 400-9939-964 Zhongjian Landscape Art official tel: 400-9939-964

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 The project is located in Baoshan Xingu City, according to the 2035 Plan, the area within the Baoshan suburban ring has been formally included in the scope of Shanghai's main city area, of which the new Gucheng plate is clearly marked as the emerging key development plate in Shanghai's main city area.

上海宝山中建山水雅境售楼处电话：400-9939-964本项目坐落于宝山新顾城，依据《2035规划》，宝山郊环以内的区域已被正式纳入上海主城片区范畴，其中新顾城板块更是被明确标识为上海主城区域中新兴的重点发展板块。

With the in-depth promotion of the coordinated development between Daning-Shibei High-tech Zone and Taopu Intelligent Chuang City-Nanda Smart City, Xingucheng, as a key region to carry out the northward expansion of urban center functions, is gradually rising as another bustling urban core in North Shanghai.

随着大宁-市北高新区与桃浦智创城-南大智慧城两大产业链之间协同发展的深入推进，新顾城作为城市中心功能向北扩展的关键承接区域，正逐步崛起为北上海地区的又一繁华都市核心。

（信息来源：《上海市宝山区总体规划暨土地利用总体规划（2017-2035年）》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingucheng project adheres to the core concept of "improving people's livelihood and promoting urban renewal", and the government has invested billions of dollars, committed to building a new generation of comprehensive livable communities integrating industry, residence, commerce, parks and other multi-functions.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城项目秉承“改善民生、推动城市更新”之核心理念，政府斥巨资千亿，致力于构建一个集产业、居住、商业、公园等多功能于一体的新一代综合性宜居社区。

The community, which is expected to accommodate about 142,000 residents and radiate around 400,000 people, aims to become a shining pearl within the main city area of Baoshan and lead a new trend of livable living.

该社区预计可容纳约14.2万居民，并辐射周边约40万人口，旨在成为宝山主城区域内的一颗璀璨明珠，引领宜居生活的新风尚。

（信息来源：《新顾城绿色生态专业规划》公告版）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingu Cheng will rely on robots and intelligent manufacturing as the core driving force, aiming to accelerate industrial transformation and upgrading, to achieve breakthrough development;

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城将依托机器人及智能制造作为核心驱动力，旨在加速推动产业转型与升级，实现突破性发展；

At the same time, the "Smart Fangzhou" industrial park project with a total investment of 1.7 billion yuan will inject strong development momentum into the region, effectively promote the upsurge in the integration of industries and cities in New Gucheng, and further promote its prosperity and development.

同时，总投资额高达17亿元的“智慧方洲”产业园项目，将为该区域注入强劲的发展动能，有效促进新顾城在产业与城市融合方面的热潮，进一步推动其繁荣发展。

（数据来源：上海市宝山区政府官方澎湃号）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 In the planning of the new Gu City, 50% of the area is carefully set as the park green space and water system coverage area, aiming to combine the excellent livable ecological environment with the cutting-edge smart industry, and jointly build a comprehensive city model that integrates ecology, wisdom and suitable living in one.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城规划中，其50%的区域被精心设定为公园绿地及水系覆盖区域，旨在将卓越的宜居生态环境与前沿的智慧产业深度结合，共同构筑一座集生态、智慧、宜居于一体的综合型城市典范。

In addition, according to the plan, the specific area "Gucun Ecological Green Heart" has been demarcated, and its scope reaches to the suburban Ring Road in the north, Baoan Highway in the south, Hutai Road in the west, and Panjing Road in the east, with a total area of about 588.7 hectares.

另据规划，特定区域“顾村生态绿心”已划定，其范围北抵郊环线、南达宝安公路、西邻沪太路、东至潘泾路，总占地面积约为588.7公顷。

The project is strategically located at the intersection of Zhoujiabang-Baidang River Landscape belt and Panjing Road landscape belt, and is closely connected to the specific area of Gucun Ecological Green Heart. Therefore, the project has unique ecological resources and has become a bright green pearl in the city.

该项目地理位置优越，恰好坐落于周家浜-白荡河景观带与潘泾路景观带的交汇之处，且与顾村生态绿心特定区紧密相连，由此，项目坐拥得天独厚的生态资源，成为都市中一颗璀璨的绿心明珠。

（信息来源：《宝山规土网》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

Now more and more home buyers are concerned about the internal landscape of the community, the total amount of this project is about 97,000 square meters, 18 houses, indeed there will be more surprises in the community landscape.

现在越来越多的购房者很关注社区内部景观，这个项目地上总体量大约9.7万方，18幢住宅，确实社区景观上会有比较多的惊喜。

1. The location of the sales office in the future should be the public supporting facilities on the north side, and also the pedestrian entrance and supporting entrance after the delivery of the community.

1、未来售楼处的位置，应该是北侧这个公共配套设施，也是小区交付后的人行出入口和配套入口。

At the back of this 2F building is a landscape gallery with a grated top, and in the center is a waterscape greening, with such an entry courtyard, which is quite a sense of ceremony.

在这个2F建筑的后面是一个顶部带格栅的景观廊架，中心是水景绿化，有这样一个入户庭院，还蛮有仪式感的。

这栋公共配套设施，包括的功能还挺多的：门卫、生活服务点、文化活动室、只能快件服务用房、物业管理用房、社区食堂、养老服务设施、居委会、业委会。

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

2. There are at least 6 centralized green Spaces in the community.

2、小区内部至少有6处集中绿地。

The four buildings in the center of the community - 5#, 6#, 8#, 9# surround a centralized green cross, the largest visual area.

小区中心的4栋楼——5#、6#、8#、9#围出了一个十字的集中绿化，目测面积最大。

The remaining 1# and 2# middle, 7# south, 10# south, 12# and 13# middle, 16# south, 18# south each have a centralized green space.

其余1#和2#中间、7#南侧、10#南侧、12#和13#中间、16#南侧、18#南侧都各有一处集中绿地。

The rest of the buildings are set up between the "public space", which is expected to be the activity facilities of the whole age segment.

其余楼栋间设置了“公共空间”，预测应该是全龄段的活动设施。

3、洋房部分楼间距超1：1。以8#为例，和6#之间有26.3米的距离，而8#这栋楼高24.75米，这个楼间距甚至是超过了1：1的，6#和2#的楼间距也是如此。这在纯洋房小区中也是比较少见的。

4、部分楼栋首层架空。小区北侧公共配套设施（即可能是未来的售楼处）两侧各有一栋楼（16#和17#）做了首层架空，预计会做一些

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

最新效果图如下：

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

户型如下：

中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海宝山中建山水雅境售楼处电话☎：400-9939-964✔✔✔

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Yajing Sales Office Tel: 400-9939-964 Latest news: Baoshan Gu Village [Zhongjian Shanshui Yajing] is expected to enter the market in September, the main push of 100/144m²3-4 rooms, the guide price of 51,000 /㎡!

上海宝山中建山水雅境售楼处电话：400-9939-964最新消息：宝山顾村【中建山水雅境】预计9月入市，主推100/144m²3-4房，指导价5.1万/㎡！

Zhongjian Dongfu 2024 [Environment] is the first work, Baoshan Gu Village 07B-02 block project "Zhongjian Landscape" is about to enter the market!

中建东孚2024年度【境】系首发作品，宝山顾村07B-02地块项目「中建山水雅境」即将入市！

The main construction area is about 100/144㎡3-4 rooms, the guide price is 51,000 /㎡

主力建面约100/144㎡3-4房，指导价5.1万/㎡

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The Shuangcheng Exhibition hall of Baoshan Wanda and Longhu Tianjie has been opened

宝山万达、龙湖天街双城市展厅已开放

Baoshan Gu village plate

宝山顾村板块

Line 7 subway board

7号线地铁盘

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The main construction surface of about 100/144㎡3-4 rooms!

主推建面约100/144㎡3-4房！

Exposure of official housing type!

官方户型曝光！

Guide price 51,000 /㎡!

指导价5.1万/㎡！

The exhibition hall is open!

展厅已开放！

Coming soon!

即将入市！

The sales office is open

售楼处已开放

Zhongjian Landscape Art Sales Office Tel: 400-9939-964 Zhongjian Landscape Art official tel: 400-9939-964

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 The project is located in Baoshan Xingu City, according to the 2035 Plan, the area within the Baoshan suburban ring has been formally included in the scope of Shanghai's main city area, of which the new Gucheng plate is clearly marked as the emerging key development plate in Shanghai's main city area.

上海宝山中建山水雅境售楼处电话：400-9939-964本项目坐落于宝山新顾城，依据《2035规划》，宝山郊环以内的区域已被正式纳入上海主城片区范畴，其中新顾城板块更是被明确标识为上海主城区域中新兴的重点发展板块。

With the in-depth promotion of the coordinated development between Daning-Shibei High-tech Zone and Taopu Intelligent Chuang City-Nanda Smart City, Xingucheng, as a key region to carry out the northward expansion of urban center functions, is gradually rising as another bustling urban core in North Shanghai.

随着大宁-市北高新区与桃浦智创城-南大智慧城两大产业链之间协同发展的深入推进，新顾城作为城市中心功能向北扩展的关键承接区域，正逐步崛起为北上海地区的又一繁华都市核心。

（信息来源：《上海市宝山区总体规划暨土地利用总体规划（2017-2035年）》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingucheng project adheres to the core concept of "improving people's livelihood and promoting urban renewal", and the government has invested billions of dollars, committed to building a new generation of comprehensive livable communities integrating industry, residence, commerce, parks and other multi-functions.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城项目秉承“改善民生、推动城市更新”之核心理念，政府斥巨资千亿，致力于构建一个集产业、居住、商业、公园等多功能于一体的新一代综合性宜居社区。

The community, which is expected to accommodate about 142,000 residents and radiate around 400,000 people, aims to become a shining pearl within the main city area of Baoshan and lead a new trend of livable living.

该社区预计可容纳约14.2万居民，并辐射周边约40万人口，旨在成为宝山主城区域内的一颗璀璨明珠，引领宜居生活的新风尚。

（信息来源：《新顾城绿色生态专业规划》公告版）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingu Cheng will rely on robots and intelligent manufacturing as the core driving force, aiming to accelerate industrial transformation and upgrading, to achieve breakthrough development;

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城将依托机器人及智能制造作为核心驱动力，旨在加速推动产业转型与升级，实现突破性发展；

At the same time, the "Smart Fangzhou" industrial park project with a total investment of 1.7 billion yuan will inject strong development momentum into the region, effectively promote the upsurge in the integration of industries and cities in New Gucheng, and further promote its prosperity and development.

同时，总投资额高达17亿元的“智慧方洲”产业园项目，将为该区域注入强劲的发展动能，有效促进新顾城在产业与城市融合方面的热潮，进一步推动其繁荣发展。

（数据来源：上海市宝山区政府官方澎湃号）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 In the planning of the new Gu City, 50% of the area is carefully set as the park green space and water system coverage area, aiming to combine the excellent livable ecological environment with the cutting-edge smart industry, and jointly build a comprehensive city model that integrates ecology, wisdom and suitable living in one.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城规划中，其50%的区域被精心设定为公园绿地及水系覆盖区域，旨在将卓越的宜居生态环境与前沿的智慧产业深度结合，共同构筑一座集生态、智慧、宜居于一体的综合型城市典范。

In addition, according to the plan, the specific area "Gucun Ecological Green Heart" has been demarcated, and its scope reaches to the suburban Ring Road in the north, Baoan Highway in the south, Hutai Road in the west, and Panjing Road in the east, with a total area of about 588.7 hectares.

另据规划，特定区域“顾村生态绿心”已划定，其范围北抵郊环线、南达宝安公路、西邻沪太路、东至潘泾路，总占地面积约为588.7公顷。

The project is strategically located at the intersection of Zhoujiabang-Baidang River Landscape belt and Panjing Road landscape belt, and is closely connected to the specific area of Gucun Ecological Green Heart. Therefore, the project has unique ecological resources and has become a bright green pearl in the city.

该项目地理位置优越，恰好坐落于周家浜-白荡河景观带与潘泾路景观带的交汇之处，且与顾村生态绿心特定区紧密相连，由此，项目坐拥得天独厚的生态资源，成为都市中一颗璀璨的绿心明珠。

（信息来源：《宝山规土网》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

Now more and more home buyers are concerned about the internal landscape of the community, the total amount of this project is about 97,000 square meters, 18 houses, indeed there will be more surprises in the community landscape.

现在越来越多的购房者很关注社区内部景观，这个项目地上总体量大约9.7万方，18幢住宅，确实社区景观上会有比较多的惊喜。

1. The location of the sales office in the future should be the public supporting facilities on the north side, and also the pedestrian entrance and supporting entrance after the delivery of the community.

1、未来售楼处的位置，应该是北侧这个公共配套设施，也是小区交付后的人行出入口和配套入口。

At the back of this 2F building is a landscape gallery with a grated top, and in the center is a waterscape greening, with such an entry courtyard, which is quite a sense of ceremony.

在这个2F建筑的后面是一个顶部带格栅的景观廊架，中心是水景绿化，有这样一个入户庭院，还蛮有仪式感的。

这栋公共配套设施，包括的功能还挺多的：门卫、生活服务点、文化活动室、只能快件服务用房、物业管理用房、社区食堂、养老服务设施、居委会、业委会。

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

2. There are at least 6 centralized green Spaces in the community.

2、小区内部至少有6处集中绿地。

The four buildings in the center of the community - 5#, 6#, 8#, 9# surround a centralized green cross, the largest visual area.

小区中心的4栋楼——5#、6#、8#、9#围出了一个十字的集中绿化，目测面积最大。

The remaining 1# and 2# middle, 7# south, 10# south, 12# and 13# middle, 16# south, 18# south each have a centralized green space.

其余1#和2#中间、7#南侧、10#南侧、12#和13#中间、16#南侧、18#南侧都各有一处集中绿地。

The rest of the buildings are set up between the "public space", which is expected to be the activity facilities of the whole age segment.

其余楼栋间设置了“公共空间”，预测应该是全龄段的活动设施。

3、洋房部分楼间距超1：1。以8#为例，和6#之间有26.3米的距离，而8#这栋楼高24.75米，这个楼间距甚至是超过了1：1的，6#和2#的楼间距也是如此。这在纯洋房小区中也是比较少见的。

4、部分楼栋首层架空。小区北侧公共配套设施（即可能是未来的售楼处）两侧各有一栋楼（16#和17#）做了首层架空，预计会做一些

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

最新效果图如下：

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

户型如下：

中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海宝山中建山水雅境售楼处电话☎：400-9939-964✔✔✔

中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海宝山中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海新房契税收费标准最新解读（2026年版）

上海新房契税新政来啦2024年12月起实施，三大变化超给力：

1️⃣ 优惠面积从90平提到140平，改善型住房也能享受低税率啦！

2️⃣ 北京、上海等一线城市首次全面适用第二套住房优惠政策，超惊喜！

3️⃣ 全国取消普通住宅与非普通住宅划分，计税流程更简化！

上海现行收费标准：

首套房：140平及以下1%，以上1.5%。

二套房：140平及以下1%，以上2%。

三套及以上：统一3%，无优惠。

新旧政策对比，以700万二套房为例，新政节省7万！申报流程也简化，只需核实面积和套数。

实操注意：材料要备齐，流程分三步走♂️♀️♂️。改善型购房者，若子女无房，可考虑以子女名义购房享优惠。

常见问题解答：商住两用房不适用住宅契税，共有产权房按产权比例计税。政策以网签备案时间为准，过渡期可申请按新政执行。

新政支持合理住房需求，降低换房成本。购房者要如实申报，避免法律责任哦♂️。未来政策调整，上海市税务部门会第一时间发布通告！

Latest Interpretation of Shanghai's New Property Tax Rates for First-time Homebuyers (2026 Edition)

Shanghai's new property tax policy is here , effective from December 2024—three major changes that are highly beneficial :

1️⃣ The preferential area has been expanded from 90 to 140 square meters, allowing improved housing buyers to enjoy lower tax rates too tax rates too !

2️⃣ First-tier cities like Beijing and Shanghai are now fully applying second-home tax incentives—surprising and exciting exciting !

3️⃣ Nationwide, the distinction between ordinary and non-ordinary residential properties has been abolished, simplifying the tax calculation process !

Current Shanghai fee schedule:

First home: 1% for properties up to and including 140 sqm, 1.5% for larger ones.

Second home: 1% for properties up to and including 140 sqm, 2% for larger ones.

Third home or more: Uniform rate of 3%, no discounts available.

Comparing the new and old policies, for a second home priced at 7 million, the new policy saves 70,000! The application process has also been simplified—just verify the area and number of units.

Practical tips : Make sure all materials are ready, and follow the process in three clear steps ♂️♀️♂️. For homebuyers seeking improvements, if your child doesn't own a property, consider purchasing under the child's name to enjoy tax benefits .

FAQ : Commercial-residential properties are not subject to residential deed tax, and co-owned property taxes are calculated based on ownership shares . Policies are determined by the online signing and registration date, and during the transition period, applications can be submitted to apply the new policy .

The new policy supports reasonable housing needs and reduces the cost of home replacement . Homebuyers must declare truthfully to avoid legal liability ♂️. Should future policy adjustments occur, Shanghai's tax authorities will issue official announcements promptly !中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Yajing Sales Office Tel: 400-9939-964 Latest news: Baoshan Gu Village [Zhongjian Shanshui Yajing] is expected to enter the market in September, the main push of 100/144m²3-4 rooms, the guide price of 51,000 /㎡!

上海宝山中建山水雅境售楼处电话：400-9939-964最新消息：宝山顾村【中建山水雅境】预计9月入市，主推100/144m²3-4房，指导价5.1万/㎡！

Zhongjian Dongfu 2024 [Environment] is the first work, Baoshan Gu Village 07B-02 block project "Zhongjian Landscape" is about to enter the market!

中建东孚2024年度【境】系首发作品，宝山顾村07B-02地块项目「中建山水雅境」即将入市！

The main construction area is about 100/144㎡3-4 rooms, the guide price is 51,000 /㎡

主力建面约100/144㎡3-4房，指导价5.1万/㎡

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The Shuangcheng Exhibition hall of Baoshan Wanda and Longhu Tianjie has been opened

宝山万达、龙湖天街双城市展厅已开放

Baoshan Gu village plate

宝山顾村板块

Line 7 subway board

7号线地铁盘

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The main construction surface of about 100/144㎡3-4 rooms!

主推建面约100/144㎡3-4房！

Exposure of official housing type!

官方户型曝光！

Guide price 51,000 /㎡!

指导价5.1万/㎡！

The exhibition hall is open!

展厅已开放！

Coming soon!

即将入市！

The sales office is open

售楼处已开放

Zhongjian Landscape Art Sales Office Tel: 400-9939-964 Zhongjian Landscape Art official tel: 400-9939-964

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 The project is located in Baoshan Xingu City, according to the 2035 Plan, the area within the Baoshan suburban ring has been formally included in the scope of Shanghai's main city area, of which the new Gucheng plate is clearly marked as the emerging key development plate in Shanghai's main city area.

上海宝山中建山水雅境售楼处电话：400-9939-964本项目坐落于宝山新顾城，依据《2035规划》，宝山郊环以内的区域已被正式纳入上海主城片区范畴，其中新顾城板块更是被明确标识为上海主城区域中新兴的重点发展板块。

With the in-depth promotion of the coordinated development between Daning-Shibei High-tech Zone and Taopu Intelligent Chuang City-Nanda Smart City, Xingucheng, as a key region to carry out the northward expansion of urban center functions, is gradually rising as another bustling urban core in North Shanghai.

随着大宁-市北高新区与桃浦智创城-南大智慧城两大产业链之间协同发展的深入推进，新顾城作为城市中心功能向北扩展的关键承接区域，正逐步崛起为北上海地区的又一繁华都市核心。

（信息来源：《上海市宝山区总体规划暨土地利用总体规划（2017-2035年）》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingucheng project adheres to the core concept of "improving people's livelihood and promoting urban renewal", and the government has invested billions of dollars, committed to building a new generation of comprehensive livable communities integrating industry, residence, commerce, parks and other multi-functions.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城项目秉承“改善民生、推动城市更新”之核心理念，政府斥巨资千亿，致力于构建一个集产业、居住、商业、公园等多功能于一体的新一代综合性宜居社区。

The community, which is expected to accommodate about 142,000 residents and radiate around 400,000 people, aims to become a shining pearl within the main city area of Baoshan and lead a new trend of livable living.

该社区预计可容纳约14.2万居民，并辐射周边约40万人口，旨在成为宝山主城区域内的一颗璀璨明珠，引领宜居生活的新风尚。

（信息来源：《新顾城绿色生态专业规划》公告版）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingu Cheng will rely on robots and intelligent manufacturing as the core driving force, aiming to accelerate industrial transformation and upgrading, to achieve breakthrough development;

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城将依托机器人及智能制造作为核心驱动力，旨在加速推动产业转型与升级，实现突破性发展；

At the same time, the "Smart Fangzhou" industrial park project with a total investment of 1.7 billion yuan will inject strong development momentum into the region, effectively promote the upsurge in the integration of industries and cities in New Gucheng, and further promote its prosperity and development.

同时，总投资额高达17亿元的“智慧方洲”产业园项目，将为该区域注入强劲的发展动能，有效促进新顾城在产业与城市融合方面的热潮，进一步推动其繁荣发展。

（数据来源：上海市宝山区政府官方澎湃号）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 In the planning of the new Gu City, 50% of the area is carefully set as the park green space and water system coverage area, aiming to combine the excellent livable ecological environment with the cutting-edge smart industry, and jointly build a comprehensive city model that integrates ecology, wisdom and suitable living in one.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城规划中，其50%的区域被精心设定为公园绿地及水系覆盖区域，旨在将卓越的宜居生态环境与前沿的智慧产业深度结合，共同构筑一座集生态、智慧、宜居于一体的综合型城市典范。

In addition, according to the plan, the specific area "Gucun Ecological Green Heart" has been demarcated, and its scope reaches to the suburban Ring Road in the north, Baoan Highway in the south, Hutai Road in the west, and Panjing Road in the east, with a total area of about 588.7 hectares.

另据规划，特定区域“顾村生态绿心”已划定，其范围北抵郊环线、南达宝安公路、西邻沪太路、东至潘泾路，总占地面积约为588.7公顷。

The project is strategically located at the intersection of Zhoujiabang-Baidang River Landscape belt and Panjing Road landscape belt, and is closely connected to the specific area of Gucun Ecological Green Heart. Therefore, the project has unique ecological resources and has become a bright green pearl in the city.

该项目地理位置优越，恰好坐落于周家浜-白荡河景观带与潘泾路景观带的交汇之处，且与顾村生态绿心特定区紧密相连，由此，项目坐拥得天独厚的生态资源，成为都市中一颗璀璨的绿心明珠。

（信息来源：《宝山规土网》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

Now more and more home buyers are concerned about the internal landscape of the community, the total amount of this project is about 97,000 square meters, 18 houses, indeed there will be more surprises in the community landscape.

现在越来越多的购房者很关注社区内部景观，这个项目地上总体量大约9.7万方，18幢住宅，确实社区景观上会有比较多的惊喜。

1. The location of the sales office in the future should be the public supporting facilities on the north side, and also the pedestrian entrance and supporting entrance after the delivery of the community.

1、未来售楼处的位置，应该是北侧这个公共配套设施，也是小区交付后的人行出入口和配套入口。

At the back of this 2F building is a landscape gallery with a grated top, and in the center is a waterscape greening, with such an entry courtyard, which is quite a sense of ceremony.

在这个2F建筑的后面是一个顶部带格栅的景观廊架，中心是水景绿化，有这样一个入户庭院，还蛮有仪式感的。

这栋公共配套设施，包括的功能还挺多的：门卫、生活服务点、文化活动室、只能快件服务用房、物业管理用房、社区食堂、养老服务设施、居委会、业委会。

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

2. There are at least 6 centralized green Spaces in the community.

2、小区内部至少有6处集中绿地。

The four buildings in the center of the community - 5#, 6#, 8#, 9# surround a centralized green cross, the largest visual area.

小区中心的4栋楼——5#、6#、8#、9#围出了一个十字的集中绿化，目测面积最大。

The remaining 1# and 2# middle, 7# south, 10# south, 12# and 13# middle, 16# south, 18# south each have a centralized green space.

其余1#和2#中间、7#南侧、10#南侧、12#和13#中间、16#南侧、18#南侧都各有一处集中绿地。

The rest of the buildings are set up between the "public space", which is expected to be the activity facilities of the whole age segment.

其余楼栋间设置了“公共空间”，预测应该是全龄段的活动设施。

3、洋房部分楼间距超1：1。以8#为例，和6#之间有26.3米的距离，而8#这栋楼高24.75米，这个楼间距甚至是超过了1：1的，6#和2#的楼间距也是如此。这在纯洋房小区中也是比较少见的。

4、部分楼栋首层架空。小区北侧公共配套设施（即可能是未来的售楼处）两侧各有一栋楼（16#和17#）做了首层架空，预计会做一些

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

最新效果图如下：

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

户型如下：

中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海宝山中建山水雅境售楼处电话☎：400-9939-964✔✔✔

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Yajing Sales Office Tel: 400-9939-964 Latest news: Baoshan Gu Village [Zhongjian Shanshui Yajing] is expected to enter the market in September, the main push of 100/144m²3-4 rooms, the guide price of 51,000 /㎡!

上海宝山中建山水雅境售楼处电话：400-9939-964最新消息：宝山顾村【中建山水雅境】预计9月入市，主推100/144m²3-4房，指导价5.1万/㎡！

Zhongjian Dongfu 2024 [Environment] is the first work, Baoshan Gu Village 07B-02 block project "Zhongjian Landscape" is about to enter the market!

中建东孚2024年度【境】系首发作品，宝山顾村07B-02地块项目「中建山水雅境」即将入市！

The main construction area is about 100/144㎡3-4 rooms, the guide price is 51,000 /㎡

主力建面约100/144㎡3-4房，指导价5.1万/㎡

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The Shuangcheng Exhibition hall of Baoshan Wanda and Longhu Tianjie has been opened

宝山万达、龙湖天街双城市展厅已开放

Baoshan Gu village plate

宝山顾村板块

Line 7 subway board

7号线地铁盘

"Build mountains and rivers and elegant scenery"

「中建山水雅境」

The main construction surface of about 100/144㎡3-4 rooms!

主推建面约100/144㎡3-4房！

Exposure of official housing type!

官方户型曝光！

Guide price 51,000 /㎡!

指导价5.1万/㎡！

The exhibition hall is open!

展厅已开放！

Coming soon!

即将入市！

The sales office is open

售楼处已开放

Zhongjian Landscape Art Sales Office Tel: 400-9939-964 Zhongjian Landscape Art official tel: 400-9939-964

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 The project is located in Baoshan Xingu City, according to the 2035 Plan, the area within the Baoshan suburban ring has been formally included in the scope of Shanghai's main city area, of which the new Gucheng plate is clearly marked as the emerging key development plate in Shanghai's main city area.

上海宝山中建山水雅境售楼处电话：400-9939-964本项目坐落于宝山新顾城，依据《2035规划》，宝山郊环以内的区域已被正式纳入上海主城片区范畴，其中新顾城板块更是被明确标识为上海主城区域中新兴的重点发展板块。

With the in-depth promotion of the coordinated development between Daning-Shibei High-tech Zone and Taopu Intelligent Chuang City-Nanda Smart City, Xingucheng, as a key region to carry out the northward expansion of urban center functions, is gradually rising as another bustling urban core in North Shanghai.

随着大宁-市北高新区与桃浦智创城-南大智慧城两大产业链之间协同发展的深入推进，新顾城作为城市中心功能向北扩展的关键承接区域，正逐步崛起为北上海地区的又一繁华都市核心。

（信息来源：《上海市宝山区总体规划暨土地利用总体规划（2017-2035年）》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingucheng project adheres to the core concept of "improving people's livelihood and promoting urban renewal", and the government has invested billions of dollars, committed to building a new generation of comprehensive livable communities integrating industry, residence, commerce, parks and other multi-functions.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城项目秉承“改善民生、推动城市更新”之核心理念，政府斥巨资千亿，致力于构建一个集产业、居住、商业、公园等多功能于一体的新一代综合性宜居社区。

The community, which is expected to accommodate about 142,000 residents and radiate around 400,000 people, aims to become a shining pearl within the main city area of Baoshan and lead a new trend of livable living.

该社区预计可容纳约14.2万居民，并辐射周边约40万人口，旨在成为宝山主城区域内的一颗璀璨明珠，引领宜居生活的新风尚。

（信息来源：《新顾城绿色生态专业规划》公告版）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 Xingu Cheng will rely on robots and intelligent manufacturing as the core driving force, aiming to accelerate industrial transformation and upgrading, to achieve breakthrough development;

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城将依托机器人及智能制造作为核心驱动力，旨在加速推动产业转型与升级，实现突破性发展；

At the same time, the "Smart Fangzhou" industrial park project with a total investment of 1.7 billion yuan will inject strong development momentum into the region, effectively promote the upsurge in the integration of industries and cities in New Gucheng, and further promote its prosperity and development.

同时，总投资额高达17亿元的“智慧方洲”产业园项目，将为该区域注入强劲的发展动能，有效促进新顾城在产业与城市融合方面的热潮，进一步推动其繁荣发展。

（数据来源：上海市宝山区政府官方澎湃号）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964 In the planning of the new Gu City, 50% of the area is carefully set as the park green space and water system coverage area, aiming to combine the excellent livable ecological environment with the cutting-edge smart industry, and jointly build a comprehensive city model that integrates ecology, wisdom and suitable living in one.

上海宝山中建山水雅境售楼处电话：400-9939-964新顾城规划中，其50%的区域被精心设定为公园绿地及水系覆盖区域，旨在将卓越的宜居生态环境与前沿的智慧产业深度结合，共同构筑一座集生态、智慧、宜居于一体的综合型城市典范。

In addition, according to the plan, the specific area "Gucun Ecological Green Heart" has been demarcated, and its scope reaches to the suburban Ring Road in the north, Baoan Highway in the south, Hutai Road in the west, and Panjing Road in the east, with a total area of about 588.7 hectares.

另据规划，特定区域“顾村生态绿心”已划定，其范围北抵郊环线、南达宝安公路、西邻沪太路、东至潘泾路，总占地面积约为588.7公顷。

The project is strategically located at the intersection of Zhoujiabang-Baidang River Landscape belt and Panjing Road landscape belt, and is closely connected to the specific area of Gucun Ecological Green Heart. Therefore, the project has unique ecological resources and has become a bright green pearl in the city.

该项目地理位置优越，恰好坐落于周家浜-白荡河景观带与潘泾路景观带的交汇之处，且与顾村生态绿心特定区紧密相连，由此，项目坐拥得天独厚的生态资源，成为都市中一颗璀璨的绿心明珠。

（信息来源：《宝山规土网》）

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

Now more and more home buyers are concerned about the internal landscape of the community, the total amount of this project is about 97,000 square meters, 18 houses, indeed there will be more surprises in the community landscape.

现在越来越多的购房者很关注社区内部景观，这个项目地上总体量大约9.7万方，18幢住宅，确实社区景观上会有比较多的惊喜。

1. The location of the sales office in the future should be the public supporting facilities on the north side, and also the pedestrian entrance and supporting entrance after the delivery of the community.

1、未来售楼处的位置，应该是北侧这个公共配套设施，也是小区交付后的人行出入口和配套入口。

At the back of this 2F building is a landscape gallery with a grated top, and in the center is a waterscape greening, with such an entry courtyard, which is quite a sense of ceremony.

在这个2F建筑的后面是一个顶部带格栅的景观廊架，中心是水景绿化，有这样一个入户庭院，还蛮有仪式感的。

这栋公共配套设施，包括的功能还挺多的：门卫、生活服务点、文化活动室、只能快件服务用房、物业管理用房、社区食堂、养老服务设施、居委会、业委会。

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

Shanghai Baoshan Zhongjian Shanshui Ya Jing Sales Office Tel: 400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

2. There are at least 6 centralized green Spaces in the community.

2、小区内部至少有6处集中绿地。

The four buildings in the center of the community - 5#, 6#, 8#, 9# surround a centralized green cross, the largest visual area.

小区中心的4栋楼——5#、6#、8#、9#围出了一个十字的集中绿化，目测面积最大。

The remaining 1# and 2# middle, 7# south, 10# south, 12# and 13# middle, 16# south, 18# south each have a centralized green space.

其余1#和2#中间、7#南侧、10#南侧、12#和13#中间、16#南侧、18#南侧都各有一处集中绿地。

The rest of the buildings are set up between the "public space", which is expected to be the activity facilities of the whole age segment.

其余楼栋间设置了“公共空间”，预测应该是全龄段的活动设施。

3、洋房部分楼间距超1：1。以8#为例，和6#之间有26.3米的距离，而8#这栋楼高24.75米，这个楼间距甚至是超过了1：1的，6#和2#的楼间距也是如此。这在纯洋房小区中也是比较少见的。

4、部分楼栋首层架空。小区北侧公共配套设施（即可能是未来的售楼处）两侧各有一栋楼（16#和17#）做了首层架空，预计会做一些

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

最新效果图如下：

中建山水雅境售楼处电话：400-9939-964中建山水雅境官方电话：400-9939-964

上海宝山中建山水雅境售楼处电话：400-9939-964

户型如下：

中建山水雅境售楼处电话☎：400-9939-964✔✔✔

上海宝山中建山水雅境售楼处电话☎：400-9939-964✔✔✔

一、先搞懂核心前提：交易税费总览 & 基础规则

在看具体税种前，先把最基础的规则讲透，避免后续理解偏差，建议先收藏保存。

税费承担核心原则：上海二手房交易惯例中，卖方通常会报 “到手价”，所有税费由买方承担；但法律规定，增值税、个税由卖方承担，契税由买方承担，房产税由产权人承担，交易前务必在合同中明确税费承担方。

计税基数认定：所有税费的计算基数，以税务核定价为准，而非合同成交价。若合同成交价高于税务核定价，按合同成交价计税；若合同成交价低于税务核定价，按税务核定价计税（俗称 “阴阳合同” 避税行不通）。

持有年限认定标准：增值税、个税的 “满 2 年、满 5 年”，均按契税完税凭证日期和不动产权证登记日期孰先原则计算；继承、赠与所得的房产，可沿用原产权人的持有时间，无需重新计算年限。

家庭套数认定：契税、个税、房产税的 “首套、二套、家庭唯一住房”，均以上海市范围内的 70 年产权住宅套数认定，外地房产不计入套数。

【上海住宅交易税费核心承担对照表】

二、四大税种详细拆解：税率、免征条件、计算公式全讲透

这是全文最核心的内容，我会把每个税种的规则、计算方式、优惠政策全部拆解，每个税种都配真实案例，零基础也能一目了然。

（一）契税：买方必交，无免征，按套数和面积定税率

契税是买房时必须缴纳的税种，无论新房还是二手房，只要发生产权过户，买方就必须缴纳，仅针对特殊政策性住房有减免。

【2026 年上海契税税率官方对照表】

关键补充说明 & 案例

多人共同购房的契税计算：多人共同购买一套房屋，契税按照各个共有权人家庭住宅套数分别计算。

例：A 和 B 共同买房，该房是 A 的首套、B 的二套，房屋面积 100㎡，税务核定价 500 万，无增值税。则 A 承担 50% 份额的契税：250 万 ×1%=2.5 万；B 承担 50% 份额的契税：250 万 ×1%=2.5 万，合计契税 5 万。

特殊免征情形：婚姻关系存续期间夫妻之间房产更名、夫妻离婚房产析产、法定继承人继承房产，免征契税。

（二）个人所得税（个税）：卖方承担，满五唯一全免

个税是卖方出售房屋时产生的税费，核心优惠是 “满五唯一免征”，2026 年新政取消了普通住宅和非普通住宅的税率差异，统一了核定征收标准。

1. 核心征收规则

2. 关键补充说明 & 新政红利

满五唯一认定标准：“满 5 年” 按契税完税日期 / 房产证日期孰先算满 5 年；“唯一住房” 指卖方家庭在上海市范围内，仅有这一套 70 年产权住宅。

换房退税政策（2027 年底前有效）：自 2022 年 10 月 1 日至 2027 年 12 月 31 日，出售自有住房后 1 年内在上海重新购买住房的纳税人，可申请退还出售住房时缴纳的个人所得税国家税务总局上海市税务局。

新购住房金额≥现住房转让金额：全额退还已缴纳的个税

新购住房金额＜现住房转让金额：按比例退税，退税金额 =（新购住房金额 ÷ 现住房转让金额）× 现住房转让时缴纳的个税

例：卖方 2026 年 3 月出售一套上海住宅，缴纳个税 5 万元，2026 年 10 月在上海重新购买一套 600 万的住宅，原住房出售金额 500 万，新购金额大于出售金额，可全额退还 5 万个税。

（三）增值税及附加：卖方承担，满 2 年全免，2026 年税率大幅下调

增值税是二手房交易中占比最高的税费之一，2026 年 1 月 1 日起全国执行新政，上海同步调整，是本次税费调整最大的红利项。

1. 核心征收规则

2. 关键补充说明 & 新政变化

2026 年新政核心调整：一是不满 2 年住房的增值税征收率，从之前的 5% 下调至 3%，税负直接下降 40%；二是全面取消普通住宅和非普通住宅的区别，无论房屋面积、总价多少，只要满 2 年就全额免征增值税，彻底打破了之前 “非普宅满 2 年差额征收” 的规则新华网。

附加税说明：城市维护建设税、教育费附加、地方教育附加，均以增值税为计税基数，目前上海执行减半征收优惠，综合附加税率约 0.18%，通常包含在 3% 的综合征收率内，无需单独额外计算。

真实案例对比：一套不满 2 年的住宅，税务核定价 500 万。

旧政策（5% 税率）：需缴纳增值税 500 万 ÷1.05×5%≈23.81 万

新政策（3% 税率）：仅需缴纳增值税 500 万 ÷1.05×3%≈14.29 万

直接省下 9.52 万，税费降幅非常明显。

（四）个人住房房产税：产权人按年缴纳，首套全免，2026 年税率分界线下调

上海是全国房产税试点城市，个人住房房产税是针对持有环节征收的税，按年申报缴纳，很多人容易和交易环节的契税搞混，这里一次性讲透。

1. 核心征收对象

上海户籍家庭：2011 年 1 月 28 日后，在上海新购的第二套及以上住房（含新房、二手房）

非上海户籍家庭：2011 年 1 月 28 日后，在上海新购的所有住房（符合条件可申请免征 / 退税）

2. 2026 年最新税率 & 计算公式

税率分界线：2026 年上海个人住房房产税税率临界点为92536 元 /㎡（2025 年上海新建住宅销售均价 46268 元 /㎡×2 倍），这是 2018 年以来该分界线首次下调。

新购房单价≤92536 元 /㎡：适用优惠税率0.4%

新购房单价＞92536 元 /㎡：适用标准税率0.6%

官方计算公式：本年度应缴房产税 = 应税面积 × 新购房单价 ×70%× 适用税率

（注：70% 是上海官方规定的计税折扣系数，全上海统一执行）

3. 免征 & 优惠政策（最关键，90% 的家庭都能免征）

上海户籍家庭免征规则

购买家庭首套住房：无论面积多大，全额免征房产税。

新购二套及以上住房：按人均 60㎡建筑面积扣除免税面积，超出部分才需要计税。

例：一个 3 口之家的沪籍家庭，已有一套 100㎡的住房，新购一套 120㎡的住房，家庭总住房面积 220㎡，人均免税面积 60㎡，合计免税面积 180㎡，应税面积仅 40㎡。

成年子女专属优惠（2026 年新政）：沪籍成年子女，新购住房属于其家庭唯一住房的，暂免征收房产税；即便该子女未成年时和父母共同拥有过住房，新购的唯一住房依然享受免征优惠国家税务总局上海市税务局。

非上海户籍家庭免征规则

持有《上海市居住证》连续满 3 年，或居住证积分达到 120 分，新购家庭首套住房，全额免征房产税；未满足条件的，需先按规定缴税，后续满足条件后，可申请退还持证期间已缴纳的全部房产税。

非沪籍家庭新购二套及以上住房：若首套已享受免征，二套及以上按沪籍家庭规则，人均 60㎡扣除免税面积后计税；若首套未享受免征，二套及以上住房全额计税。

三、真实场景案例：不同情况买房，到底要交多少税？

光看规则不够直观，我整理了上海最常见的 4 种交易场景，给大家算一笔明白账，所有案例均按税务核定价 500 万、房屋面积 90㎡计算。

场景 1：刚需首套，购买满五唯一的二手房

买方：沪籍 / 非沪籍，家庭首套住房

卖方：房屋满 5 年，家庭唯一住房

税费明细：

增值税：满 2 年，免征

个税：满五唯一，免征

契税：首套 90㎡，税率 1%，500 万 ×1%=5 万

房产税：首套住房，免征

合计总税费：5 万元

场景 2：刚需首套，购买满 2 年不满 5 年的二手房

买方：沪籍 / 非沪籍，家庭首套住房

卖方：房屋满 2 年不满 5 年，非家庭唯一住房

税费明细：

增值税：满 2 年，免征

个税：不满足满五唯一，税率 1%，500 万 ×1%=5 万

契税：首套 90㎡，税率 1%，500 万 ×1%=5 万

房产税：首套住房，免征

合计总税费：10 万元

场景 3：刚需首套，购买不满 2 年的次新房

买方：沪籍 / 非沪籍，家庭首套住房

卖方：房屋不满 2 年

税费明细：

增值税：不满 2 年，税率 3%，500 万 ÷1.05×3%≈14.29 万

个税：不满足满五唯一，税率 1%，500 万 ×1%=5 万

契税：首套 90㎡，税率 1%，500 万 ×1%=5 万

房产税：首套住房，免征

合计总税费：24.29 万元

场景 4：改善置换，沪籍家庭购买二套住房

买方：沪籍家庭，已有一套住房，新购二套，房屋面积 150㎡，税务核定价 1000 万

卖方：房屋满五唯一

税费明细：

增值税：满 2 年，免征

个税：满五唯一，免征

契税：二套面积＞140㎡，税率 2%，1000 万 ×2%=20 万

房产税：家庭 3 口人，已有一套 80㎡住房，新购 150㎡，总住房面积 230㎡，人均 60㎡合计免税 180㎡，应税面积 50㎡，新购房单价 6.6 万 /㎡，适用 0.4% 税率。年应缴房产税 = 50㎡×66666 元 /㎡×70%×0.4%≈9333 元 / 年

合计交易环节税费：20 万元，持有环节每年缴纳房产税约 9333 元

四、避坑指南：8 个最高频的税费坑，90% 的人都中过招

坑 1：合同里没写清税费承担方，最后被转嫁全部税费

避坑提醒：上海二手房交易默认 “到手价”，但务必在购房合同中明确约定 “本次交易产生的所有税费，哪些由甲方（卖方）承担，哪些由乙方（买方）承担”，避免过户时临时加价。

坑 2：误以为 “满二唯一” 能免个税

避坑提醒：只有 “满五唯一” 能免个税，“满二” 只能免增值税，哪怕满四年不唯一，也需要缴纳 1% 的个税，别被中介误导。

坑 3：社保断缴，以为居住证满 3 年就能免房产税

避坑提醒：非沪籍免房产税的条件是 “居住证连续满 3 年” 或 “积分满 120 分”，断签的居住证不计入连续时长，积分不满 120 分也无法享受免征。

坑 4：换房退税，搞错时间节点无法退税

避坑提醒：换房退税的核心要求是 “先卖后买，且卖房和买房的时间间隔不超过 1 年”，时间以网签合同时间为准，先买后卖无法享受退税，超过 1 年也无法申请。

坑 5：买赠与 / 继承的房子，没算清差额个税

避坑提醒：赠与、继承所得的房产，再次出售时，若不满足满五唯一，需按差额的 20% 征收个税，而非 1% 核定征收。买房前一定要查清房屋的产权来源，避免过户时冒出几十万的个税。

坑 6：误以为网签价做低就能避税

避坑提醒：税务部门有每个小区的最低核定价，合同成交价低于核定价的，一律按核定价计税，做低网签价不仅无法避税，还会影响你的贷款额度，甚至涉嫌违法。

坑 7：房产税忘记申报，产生滞纳金

避坑提醒：上海个人住房房产税按年征收，申报缴费期限为每年的 10 月 1 日 - 12 月 31 日，逾期未缴的，会按日加收万分之五的滞纳金，还会影响个人征信。

坑 8：夫妻更名、离婚析产，误以为要交契税和个税

避坑提醒：婚姻存续期间夫妻之间房产更名、离婚析产，均免征契税、增值税和个税，只需要几十元的工本费，别被中介忽悠交了冤枉钱。

五、结尾真心话：政策红利期，买房前一定要算清税费账

2026 年上海的税费新政，核心是降低交易成本、支持刚需和改善自住需求。

增值税从 5% 降到 3%、满 2 年全免不分普宅非普宅，大幅降低了次新房的交易成本；个税统一按 1% 核定、换房退税政策延续，给改善置换的家庭省下了真金白银；房产税成年子女唯一住房免征、税率分界线下调，也给刚需年轻人减轻了持有压力。

最后还是要提醒大家，买房是人生大事，税费是购房成本里不可忽视的一部分。在签合同、交定金之前，一定要先算清这套房子的全部税费，明确税费承担方，不要因为没算清账导致预算超支，更不要轻信所谓的 “避税偏方”，避免踩坑。