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It is impossible to refund the deed tax after completing the real estate certificate, because the deed tax payment certificate is a necessary proof to obtain the real estate certificate, and your real estate certificate has been done, indicating that the relationship between the sale and purchase of the house has been established, unless your original purchase contract has a clause that can terminate the contract, it is unlikely to terminate the contract, not to mention that you have even done the real estate certificate, and you can only terminate the contract through court litigation and transfer the ownership of the house back to the developer or the original landlord. However, the court has to make a judgment based on evidence or the terms of the contract, so it is basically difficult to terminate the contract, and it is impossible to get a refund of the deed tax if the contract is not terminated.
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The deed tax is non-refundable, and the deed tax is refunded:
1.If you buy a house with a demolition agreement, you can get the deed tax refunded or exempted from paying the deed tax;
2.Those who buy a commercial house within one year of selling public housing can be refunded or exempted from paying deed tax.
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I have not heard of this kind of operation, and it is estimated that it is not the regulations of the real estate management center, but the illegal operation of some real estate agents or real estate agents.
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So what do you pay the deed tax for? Don't return it directly, save trouble, and play it in one fell swoop!
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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 "villas", the same below), if the construction area of a single house 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, the same below) has few houses, the deed tax shall be levied at a reduced rate of 1 5.
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 shall be subject to deed tax at the statutory rate. The statutory tax rate is 3.
3. If the person who meets the above conditions but does not enjoy the deed tax preferential treatment has paid the deed tax according to the statutory tax rate3 and has obtained the tax payment certificate issued by the tax authority, he can apply to the tax authority where the property is located for a refund of the overpaid deed tax. Relevant documents are required at the time of application.
After completing the real estate certificate, the deed tax can be refunded.
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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 "villas", the same below), if the construction area of a single house 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, the same below) has few houses, the deed tax shall be levied at a reduced rate of 1 5. 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 shall be subject to deed tax at the statutory rate. The statutory tax rate is 3. 3. If the person who meets the above conditions but does not enjoy the deed tax preferential treatment has paid the deed tax according to the statutory tax rate3 and has obtained the tax payment certificate issued by the tax authority, he can apply to the tax authority where the property is located for a refund of the overpaid deed tax.
Relevant documents are required at the time of application.
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If the deed tax of buying a house meets the conditions, it can be refunded, and if the real estate certificate has been processed, the deed tax will not be refunded, so if you need to apply for a deed tax refund, you must be before the real estate certificate of the spring ulnar limb has been processed.
Usually, if the real estate certificate has been processed, the deed tax will not be refunded. Generally speaking, the deed tax refund mainly satisfies the three policies of deed tax refund, and you can enjoy the tax refund policy. According to the relevant documents, when an individual buys a house, if the construction area of a single set 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 (the members mainly include the buyer, spouse and minor children, the same below) has few houses, the deed tax shall be levied at a reduced rate.
If you meet the requirements, but do not enjoy the deed tax preference, 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, and you need to provide relevant information when applying.
How to apply for the tax refund of the deed of buying a house?
1. 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.
2. 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.
If the conditions for tax refund are not met, the collecting authority shall give a clear reply and explanation in a timely manner.
3. For the partial refund of the tax, the taxpayer shall apply for review and issue the tax payment certificate with the approved "Deed Tax Refund (Section)", and the handler will issue the tax refund certificate and go through the tax refund procedures.
4. Archiving. The handler shall bind the tax refund voucher (the fifth copy), the "Deed Tax Refund (Payment) Application Review Form" (the first copy) and other tax refund materials, and submit them to the archivist for filing every six months.
What documents are required for a deed tax refund?
1. Tax refund application (need to be stamped by the development company);
2. Deed tax payment certificate.
2. 4 copies (original and 2nd copy);
3. Commercial housing sales contract and real estate certificate (original and copy);
4. Housing survey report form or floor plan of the building of the building (copy);
5. Receipts for the sale of real estate or purchase money, and red letters for the refund of the difference in area (original and copy);
6. Provide ID card (original and copy) for individual tax refund, business license (copy) for unit tax refund, and power of attorney and ID card (original and copy) for tax refund if entrusting others to handle tax refund;
7. The name of the taxpayer's account and the name of the opening bank;
8. Other materials required by the collection authority.
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If you have paid the deed tax and other taxes, you can apply for the real estate certificate. Units and individuals shall pay the deed tax in accordance with the provisions on the day they sign the land or house ownership transfer contract or on the day they have the certificate of the nature of the land or house ownership transfer contract.
Article 9 of the Deed Tax Law.
The tax liability of the deed tax shall be the date on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract.
Article 1 of the Deed Tax Law.
Units and individuals who transfer the ownership of land and 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.
The first cover of the Deed Tax Law is a lease article.
Taxpayers who transfer the ownership of land and houses within the territory of the People's Republic of China and who receive the deed tax shall pay the deed tax in accordance with the provisions of this Law.
Article 9 of the Deed Tax Law.
The tax liability of the deed tax shall be the date on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates with the nature of the contract for the transfer of land or house reputation.
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Lawyer's analysis: The real estate certificate cannot be added to the real estate certificate without the real estate certificate, and the necessary material for the real estate certificate is the original real estate certificate, so it can only be handled after the real estate certificate is processed. In addition, it is not possible if the mortgage is not paid off.
Legal basis]:
Notice on the Deed Tax Policy for Changing the Ownership of Houses and Land from Owned by One of the Husband and Wife to Jointly Owned by the Husband and Wife》 Notice on the deed tax policy of changing the ownership of houses and land from the ownership of one of the husband and wife to the joint ownership of both husband and wife is hereby notified as follows: During the existence of the marital relationship, if the house and land rights are originally owned by one of the husband and wife, and are changed to be jointly owned by the husband and wife, the deed tax shall be exempted.
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The title deed is not refundable. The purpose of collecting deed tax is to protect the legitimate rights and interests of the owner of immovable property. Through taxation, the deed tax collection authority will issue the deed in the name of **, as a legal property right certificate, that is, to bear the responsibility of guaranteeing property rights.
Therefore, the deed tax has the nature of fees, which is the main feature of the deed tax that is different from other taxes.
The taxpayer is the heir to the title. In the event of a house sale, pawn, gift or exchange, a one-time deed tax shall be levied on the recipient of the property right according to the value of the transfer.
Article 4 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax stipulates that the tax basis of deed tax (2): the gift of land use right and the gift of house shall be verified by the collection authority with reference to the land use right and the market for housing sales.
Therefore, the recipient of the donated property is required to pay the deed tax in full.
In addition, the second paragraph of Article 1 of the Notice of the State Administration of Taxation on Issues Concerning the Strengthening of the Tax Administration of Real Estate Donated by Individuals in Real Estate Transactions without Compensation clearly stipulates that: "The full amount of deed tax shall be levied on the donee for the act of donating immovable property without compensation to individuals."
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