Can the deed tax be refunded for the first house of 98 square meters?

For tax refunds, you should consult the tax collection authority, not the developer.

According to the relevant documents, if an individual purchases a house (except for "villas", the same below), the construction area of a single set is less than 144 square meters or the construction area of the suite is less than 120 square meters, and the house is the only house of the family (including the buyer, spouse and minor children, the same below), the deed tax shall be levied at a reduced rate. Among them, for individuals who purchase a single house with a construction area of 90 square meters or less, and the house is the only house of the family, the deed tax will be levied at a reduced rate of 1%. If an individual purchases a house and does not meet the above requirements, he or she shall not enjoy the above-mentioned preferential policies, and shall be subject to deed tax at the statutory rate.

The statutory tax rate is 3%.

Area conditions, regardless of the floor area or the area of the suite, as long as one of them meets the requirements.

If you meet the above conditions, but do not enjoy the deed tax preference, have paid the deed tax at the statutory rate of 3%, and have obtained the tax payment certificate issued by the tax authority, you can apply to the tax authority where the property is located for a refund of the overpaid deed tax. Please provide relevant information when applying:

1. Proof of identity;

2. Marriage certificate or single certificate;

3. Purchase contract;

4. Proof of the family's only residence;

5. Tax refund application;

6. Bank account number.

Hello landlord!

Basic Policies for Deed Tax Reduction:

1. If you purchase a house with a construction area of less than 90 for the first house with a rural household registration, the deed tax will be exempted; Other accounts are levied at 1%.

2. If the construction area of the first house is more than 90 and less than 140, it will be levied according to the levy;

3. If the construction area of the first house is more than 140 yuan, it will be levied at 3% of the full amount.

Deed Refund Tax. After reading the above regulations, many people are puzzled, obviously they have issued a certificate of no housing and meet the conditions for deed tax reduction, why do developers still have to charge 3%, in fact, this is very simple. Although a certificate of no housing is issued, the developer or agency company can distinguish the real from the fake.

They actually do things very simply, hand over the information, verify the collection ratio of the local tax, and then give an amount, and he will pay according to this amount. If he collects money according to 1% in the early stage, but the local tax does not admit that he has to collect it according to 3%, and the customer is unwilling to make up the money, this will be very troublesome, and he will have to pay a fine. Therefore, now large developers will choose to collect 3% first, and then refund it to everyone later.

When will it be returned.

Generally speaking, before the developer goes to the housing exchange for contract filing, it is necessary to complete the deed tax collection in order to obtain the filing certificate. At present, the real estate exchange generally carries out three mergers at the same time, that is, filing, mortgage registration (mortgage), and advance notice registration are processed at the same time. Originally, the three tasks were carried out step by step, not to mention the time-consuming, but also labor-intensive and material-intensive.

Now that it's all together, you only need to collect all three pieces of information and hand them to the housing exchange.

However, this did not shorten the time for deed tax payment, on the contrary, it increased. Originally, you could pay in the first step, but now you can't pay until the third step is completed. There is also a mortgage registration in the middle, which can only be carried out after the mortgage bank disburses the loan!

In short, submit your information to the housing exchange, and then pay the deed tax. In general, the time required is about 5 months from the day the contract is signed.

When you get the deed tax payment invoice, you should ask for a refund.

Legal Analysis: The deed tax on the first home is refundable. Taxpayers have paid the deed tax according to the pre-sold area and pre-sale house price, but when applying for the real estate certificate, it is found that there is an error between the measured area and the pre-sold area, resulting in a change in the house payment, resulting in the taxpayer paying more tax, he can apply for a tax refund.

According to the regulations, the purchase of the only family house within 90 square meters can enjoy the preferential policy of deed tax reduction and exemption for the first house. The so-called first house must meet three conditions at the same time: the buyer is at least 18 years old, the house bought is an ordinary house of 90 square meters or less, and the buyer does not have a house purchased alone or jointly with others in his name.

Currently, the deed tax is taxed in the range of 3% to 5%. The implementation of the range tax rate is to take into account the imbalance in China's economic development and the actual situation of large differences in the economy of various regions. Therefore, the people** of all provinces, autonomous regions, and municipalities directly under the Central Government can decide within the range of tax rates ranging from 3% to 5% according to the actual situation in the region.

However, there is a preferential policy for the deed tax reduction and exemption of the first house, if you want to enjoy various tax exemptions and loan concessions according to the purchase of the first house, you must apply by the buyer himself, and submit the application to the district and county real estate transaction center where the purchased house is located with the purchase contract and identity documents. Each trading center shall issue a certificate of first purchase within 7 working days from the date of acceptance.

Legal basis: Article 51 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection The tax paid by a taxpayer in excess of the tax payable shall be refunded immediately after being discovered; If the taxpayer discovers it within three years from the date of settlement and payment of tax, it may request the tax authorities to refund the overpaid tax and add the interest on the deposit to the bank for the same period, and the tax authorities shall refund it immediately after timely verification; If it involves withdrawal from the state treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on the management of the state treasury.

The deed tax on the first home is refundable if the conditions are met. The conditions for the refund of the deed tax of the first house meet the provisions of the preferential policy of the deed tax of the first house, but the deed tax has been calculated and paid according to the unpreferential tax rate, and the tax payment certificate issued by the tax authority has been obtained. At this time, you can apply to the tax authority where the property is located for a refund of the overpaid deed tax, and you need to provide relevant information when applying.

The deed tax on the first home is subject to a fluctuating tax rate of 3% to 5%. If the area of the purchased ordinary commercial residential unit is less than 90 square meters, the deed tax sail beam shall be implemented according to 1%, and if the unit area is between 90 square meters and 144 square meters, the tax rate shall be reduced by half, that is, the effective tax rate shall be 2%, and the deed tax rate shall be levied at 4% if the area of the purchased residential unit is more than 144 square meters.

Provisional Regulations of the People's Republic of China on Deed Tax

Article 3. The deed tax rate is 3-5%.

The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record. Article 8.

The time when the tax liability of the deed tax is incurred shall be the day on which the taxpayer signs the contract for the transfer of land and house ownership, or the day on which the taxpayer obtains other certificates with the nature of the contract for the transfer of land and house ownership.

Hello, the first home deed tax refund has been concerned by many buyers, the first home deed tax refund can be refunded up to 2% of the effective tax rate, according to the relevant policy provisions, if it is the only family housing and the purchase of commercial housing area of 90 square meters or less, then the deed tax is implemented according to 1%, if the house area is 90 square meters to 144 square meters, the deed tax is calculated according to the deed hole, but if the purchased house is more than 144 square meters, then the deed tax is still levied according to 3%. In addition to paying more deed tax when buying a home, there are two ways to get a deed tax refund for your first home:

1. When the taxpayer pays the deed tax according to the pre-sold area or the pre-sale house, but when applying for the real estate certificate, it is found that there is a certain error between the measured area and the pre-sold area, so that the house price will also change to a certain extent, resulting in the taxpayer can apply for tax refund if he overpays the tax.

2. If the house transaction is not trembling, and the buyer and seller cancel the original sales contract and sign a check-out agreement, then the deed tax that has been paid can be refunded before applying for the real estate certificate.

Summary. 1. Generally speaking, you can enjoy the tax refund policy if you meet the three policies of deed tax refund. According to the relevant documents, when an individual purchases a house (except for "villa"), if the construction area of a single unit is less than 144 square meters or the construction area of the suite is less than 120 square meters, and the house belongs to a family (the members mainly include the buyer, spouse and minor children) have few houses, the deed tax shall be levied at a reduced rate.

2. Among them, for individuals who purchase a single set of houses with a construction area of 90 square meters or less, and the houses belong to the few houses owned by the family, the deed tax shall be levied at a reduced rate of 1. If an individual purchases a house that does not conform to the above provisions, he shall not enjoy the above-mentioned preferential policies, and the deed tax shall be levied at the statutory tax rate. The statutory tax rate is 3%.

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Those who can enjoy the preferential tax reduction and exemption of deed and tie include: 1. The building floor area ratio of the residential community is above. 2. The construction area of a single set is less than 144 square meters or the area of the bent potato set is less than 120 square meters. Wait a minute.

If the ownership transfer contract or the certificate of the nature of the ownership transfer contract is invalid, invalid, revoked or dissolved before the registration of land or housing ownership in accordance with the Consumer Law is known, the taxpayer may apply to the tax authorities for a refund of the tax paid, and the tax authorities shall handle it in accordance with the law; In 2021, the new deed tax rules mean that the deed tax rate is 3%-5%, and each province and municipality can determine different tax rates. As a result, most cities have implemented the previous deed tax rate: individuals who purchase the only home in their family are exempt

5% deed tax, which is exempt from deed tax for individuals who purchase a second improved home for their family;

1. Generally speaking, you can enjoy the tax refund policy if you meet the three policies of deed tax refund. According to the provisions of the relevant documents on the first omission of the rebate, when an individual purchases a house (except for "villas"), if the construction area of a single house is less than 144 square meters or the construction area of the house is less than 120 square meters, and the house belongs to a family (mainly including the buyer, spouse and minor children) has few poor houses, the deed tax shall be levied at a reduced rate. 2. Among them, for individuals who purchase a single set of houses with a construction area of 90 square meters or less, and the houses belong to the few houses owned by the family, the deed tax shall be levied at a reduced rate of 1.

If an individual purchases a house that does not conform to the above provisions, he shall not enjoy the above-mentioned preferential policies, and the deed tax shall be levied at the statutory tax rate. The statutory tax rate is 3%.

Law of the People's Republic of China on the Administration of Tax Collection Article 3 The initiation and suspension of tax collection, as well as tax reduction, tax exemption, tax refund and tax payment, shall be implemented in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations and make decisions on tax levy, suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

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