Can the deed tax be refunded for the purchase of the house?

In the process of buying a house, it is inevitable that there will be a need to apply for a deed tax refund after paying the deed tax, and if the house transaction is not established, the buyer can apply for a deed tax refund.

Deed tax is a tax that must be paid when buying a house, and it is handed over to the state. However, the deed tax is refunded to the payer, which indicates that there is a change in the process of buying a house.

There are two types of property deed tax refunds that can be processed:

1. After the completion of the house, the measured area of the house is less than the original ** area, and the part of the deed tax difference corresponding to the total house price difference generated can apply for a refund of the overpaid deed tax with the house handover letter and other materials.

2. After paying the deed tax, the house sale contract was dissolved. Taxpayers can apply for tax refund with the registration acceptance form for termination of contract issued by the exchange and the latest information form of the property owner.

The process of deed tax refund for house purchase: 1. The applicant taxpayer shall apply to the competent collection authority, obtain and fill in the "Deed Tax Refund Application Review Form", and submit relevant information in accordance with the requirements of the collection authority. 2. Acceptance and review.

After confirming that the submitted materials are complete, the collection authority shall accept the tax refund application on the spot and review whether the ** filled in by the taxpayer meets the requirements. 3. Approval. After verification, if the situation is true, the handler shall form a tax refund opinion and issue a tax refund voucher after reporting to the director in charge, the director and the director in charge for approval.

At the same time, the tax refund procedures will be completed within 10 working days after the transfer to the National Treasury. 4. For the refund of part of the tax, the taxpayer shall hold the approved "Deed Tax Refund Application Review Form", "Deed Tax Pending Account Temporary Deposit Notice" and tax declaration materials to the deed tax direct collection window, and the window collector will re-verify the tax payable and issue the tax payment certificate, and the handler will issue the tax refund voucher and go through the tax refund procedures. 5. Archiving.

The handler will bind the fifth copy of the tax refund voucher and the first copy of the "Deed Tax Refund Application Review Form" and other tax refund materials, and submit them to the file management personnel for filing every six months.

Legal basis: Deed Tax Law of the People's Republic of China

Article 1 Units and individuals who transfer the ownership of land or houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of this Law.

Article 2 The term "transfer of land and housing ownership" as used in this Law refers to the following acts:

1) the transfer of land use rights;

2) the transfer of land use rights, including **, gifts, and exchanges;

3) Sale, gift, and exchange of houses.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of land contract management rights and land operation rights.

Where the ownership of land or houses is transferred by means of investment (shareholding), debt repayment, transfer, reward, etc., deed tax shall be levied in accordance with the provisions of this Law.

Article 3 The deed tax rate shall be 3 to 5 percent. The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record. Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

The Deed of Purchase is refundable as long as you check out before the change of ownership. When buying your first home, the deed tax rates are in between.

1. According to the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Deed Tax Issues Concerning Buyers' Handling of Move-out, the deed tax will be refunded to the units and individuals who have paid the deed tax if they check out before the registration of the change of housing ownership;

2. If you check out after the registration of the change of housing ownership, the deed tax will not be refunded.

Deed Tax Payment:

For ordinary residences of 90 square meters or less, which belong to the only family (including buyers, spouses and minor children, the same below), the deed tax shall be levied at a reduced rate of 1%. 2.For individuals who purchase ordinary houses of more than 90 square meters and belong to the only house of the family, the deed tax shall be levied at the tax rate; The purchase of an individual is not the sole dwelling of the family.

Regardless of whether it is an ordinary residence or a non-ordinary residence, the deed tax will be levied at the original rate of 3%. It is best for home buyers to pay taxes under the guidance of relevant personnel, and it is best to figure out what tax they should pay and how much they should pay before paying taxes.

Rate. On April 23, 1997, China promulgated the new Interim Regulations on Deed Tax, stipulating that the deed tax rate is 3% and 5%. The specific 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 scope of the tax rate in accordance with the actual situation of the region.

The Ministry of Finance and the State Administration of Taxation issued a notice that from August 1, 1999, the deed tax will be temporarily halved for individuals to purchase ordinary houses for their own use.

The deed tax of the house can be refunded, and the deed tax will be refunded to the units and individuals who have paid the deed tax if they move out before the registration of the change of ownership of the house.

Buyers can go to the developer or the housing authority to refund the deed tax, and the basic information for the deed tax refund application needs to be provided: a copy of the household registration book (the rural household registration needs to be updated), if it is a resident of the rural to urban area, the original confirmation of the rural transfer to the city, a copy of the ID card, a marriage certificate, the original certificate of family no house (buyer), the original and a copy of the deed tax payment certificate, the information of the bank opening of the personal account, a copy of the purchase contract, etc.

3. Can't get on the hukou: If the buyer does not pay the deed tax when buying the house, then the buyer's property right certificate will definitely not be able to do it, if the house purchased by the buyer does not have the property right certificate, then the house will have many restrictions, such as not being able to go to the hukou, can not**.

The parties to the transaction have signed a contract for the sale and purchase of the house, but the transaction cannot be completed due to various reasons. If the buyer has paid the deed tax according to the regulations, the deed tax paid will be refunded after checking out.

No, you have to pay it.

Like is presumptuous, but love is restraint. People who like you may be willing to go crazy with you and mess with you, but people who really love you will prefer you to have a healthy lifestyle, rest well, and have enough sleep.

Therefore, after turning off the lights, he will keep urging you to rest and coax you to sleep. Don't bother him, because he doesn't want you to stay up late and hurt your body, which is also a sign that he loves you to the bone.

Will pour water for you when you get up.

People will more or less lie in bed, especially in winter, even if they have to go to the toilet, they are reluctant to leave this warm bed until the last moment. But many women are thirsty easily in the middle of the night, especially after turning on the air conditioner, and are more likely to lack moisture.

If you wake up in the middle of the night and want to drink water, and he is willing to get up and pour you a cup of hot water, then he must love you deeply. Because he can't bear to let you go to the kitchen or living room alone to pour water and drink, he hopes that you can sleep a little longer, after all, it is easy to lose sleep in the middle of the night.

Sometimes love is really simple, even if some men are not good at expressing it, but they will convey it through some actions and ways. If your one has the above performances after "lights out", it means that he already loves you to the bone and must cherish it.

The deed tax is based on the area and whether it is the first time to buy a house: the initial 90 square meters within 1 assessed amount of 140 square meters, more than 140 square meters or not the first 3%, the buyer pays, you can refund if it is overcharged in advance

The deed tax can be refunded if certain conditions are met.

Repairs** are non-refundable. However, it can be returned under the following circumstances: According to the relevant provisions of our country's "Measures for the Management of Special Residential Maintenance Funds", if the house is lost, the special residential maintenance funds shall be returned in accordance with the following provisions:

1) The balance of the special residential maintenance funds in the sub-account of the house shall be returned to the owner; (2) The book balance of the special residential maintenance funds deposited by the selling unit shall be returned to the selling unit; If the selling unit does not exist, it shall be collected from the state treasury at the same level in accordance with the financial affiliation of the selling unit. (C) the deposit, use, management and supervision of special maintenance funds for commercial housing and after-sales public housing, these measures shall apply. The term "special residential maintenance funds" in these measures refers to the funds used for the maintenance and renewal and transformation of the common parts of the residence and the common facilities and equipment after the expiration of the warranty period.

4) The management of special residential maintenance funds implements the principles of special account storage, special funds, decision-making and supervision.

If you meet the conditions, you can return, and you can understand it by consulting the customer service of the local real estate bureau.

Legal analysis

It is true that the deed tax can be refunded, but the deed tax refund needs to meet the following conditions:

1. If a taxpayer finds that the tax paid exceeds the tax payable within three years from the date of settlement and payment of tax, he or she may request the tax authorities to refund the overpaid deed tax;

2. After the purchase of the house, the developer will collect the deed tax at 3%, and in line with the deed tax reduction and exemption policy for the only house of the family, the deed tax can be refunded according to different circumstances according to the conditions of the deed refund;

3. For individuals who purchase a single house with a construction area of less than 144 or a building area of less than 120 (except for "villas"), as long as the house is the only housing of the buyer's family (including the buyer, spouse and minor children), they can enjoy the deed tax refund policy.

Legal basis

Deed Tax Law of the People's Republic of China

Article 11 After the taxpayer has handled the tax payment matters, the tax authorities shall issue a deed tax payment certificate. When a taxpayer registers the ownership of land or a house, the immovable property registration authority shall inspect the deed tax payment, tax reduction and exemption vouchers or relevant information. If the deed tax is not paid in accordance with the regulations, the real estate registration authority shall not handle the registration of land and house ownership.

Article 12 Where the ownership transfer contract or the certificate of the nature of the ownership transfer contract is not valid, invalid, revoked or dissolved before the registration of land or housing ownership is handled in accordance with the law, 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 law.

Article 13 The tax authorities shall establish a mechanism for sharing and cooperating with relevant departments on tax-related deed tax. Relevant departments such as for natural resources, housing and urban-rural development, civil affairs, and public security shall promptly provide information related to the transfer of land and housing ownership to the tax authorities, and assist the tax authorities in strengthening the collection and management of deed tax.

The personal information of taxpayers learned of by the tax authorities and their staff shall be kept confidential in accordance with the law and shall not be disclosed or illegally provided to others.

Legal analysis: It is true that the deed tax on the purchase of a house can be refunded, but the deed tax refund needs to meet the following conditions:

1. If a taxpayer finds that the tax paid exceeds the tax payable within three years from the date of settlement and payment of tax, he or she may request the tax authorities to refund the overpaid deed tax;

2. After the purchase of the house, the developer will collect the deed tax at 3%, and in line with the deed tax reduction and exemption policy for the only house of the family, the deed tax can be refunded according to different circumstances according to the conditions of the deed refund;

3. For individuals who purchase a single house with a construction area of less than 144 or a building area of less than 120 (except for "villas"), as long as the house is the only housing of the buyer's family (including the buyer's grandson, spouse and minor children), they can enjoy the deed tax refund policy.

The deed tax fee in 2022 is 3%-5%. Naturally, the actual collection norms should be carried out in accordance with the people's ** of provinces, autonomous prefectures, and municipalities directly under the Central Government, and the ownership transfer of different actors, different regions, and different types of residences should be clearly distinguished. However, if the relevant standards are met, they will be exempted or reduced.

Legal basis: Law of the People's Republic of China on the Administration of Collection Article 6 Taxpayers who find that the tax paid in excess of the tax payable within three years from the date of settlement and payment of tax may request the tax authorities to refund the overpaid tax.

Legal analysis: If it is the first house, it can be exempted from deed tax, and if it is paid, it can be refunded.

Legal basis: Article 6 of the Provisional Regulations of the People's Republic of China on Deed Tax shall reduce or exempt deed tax under any of the following circumstances:

1) State organs, public institutions, social organizations, and military units are exempt from taxation if they receive land or houses for office, teaching, medical treatment, scientific research, or military installations; Digging and arguing.

2) Urban workers who purchase public housing with the first judgment in accordance with the provisions shall be exempted;

3) If the housing is repurchased due to the loss of housing due to force majeure, the tax shall be reduced or exempted as appropriate;

4) Other items stipulated by the Ministry of Finance to reduce or exempt deed tax.

1. The new deed tax policy has been introduced, and the payment cannot be refunded.

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

2) Tax period:

Taxpayers shall, within 10 days from the date of occurrence of tax liability, file tax returns with the deed tax collection authority where the land or house is located, and pay the tax within the time limit approved by the deed tax collection authority.

I understand that it is probably because the deed tax must be paid on the spot to apply for the real estate certificate, and the deed tax receipt will be issued. It should be that after you pay it, the other party will return the deed tax to you with the receipt.

Because I don't know the precedent relationship, please forgive me for the inconsiderate answer to the literal meaning.