The conditions of the deed tax, what are the conditions of the deed tax

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.

Legal analysis: 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 set 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.

2. Among them, for individuals who purchase a single house with a construction area of 90 square meters or less, and the house belongs to a family with few houses, the deed tax will be levied at a reduced rate of 1%. Individuals purchase housing, with. If the above provisions are not met, they shall not enjoy the above-mentioned preferential policies, and the deed tax shall be levied 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 at the statutory tax rate of 3% 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.

Legal basis: "Provisional Regulations of the People's Republic of China on Deed Tax" Article 1 In the territory of the People's Republic of China, the units and individuals who transfer the ownership of land and houses are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations.

Legal analysis: Under normal circumstances, the purchase of a house requires the payment of deed tax, but in some cases, the deed tax can be refunded. 1. The construction area of a single set is less than 144 square meters or the construction area of a set is less than 120 square meters;

2. The floor area ratio of the residential area is above; 3. The transaction price is less than the times of the average transaction of the commodity residence on the same level of land.

[Legal basis].Article 1 of the Deed Tax Law of the People's Republic of China Where the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who receive the deed tax shall pay the deed tax in accordance with the provisions of this Law. Article 6 In any of the following circumstances, the deed tax shall be exempted:

1) State organs, public institutions, social organizations, and military units that receive land and housing ownership for office, teaching, medical treatment, scientific research, and military facilities;

2) Non-profit schools, medical institutions, and social welfare institutions that receive land and housing ownership for office, teaching, medical treatment, scientific research, pension, and assistance;

3) Inherit the right to use barren mountains, wastelands, and barren beaches for agriculture, forestry, animal husbandry, and fishery production;

4) Changing the ownership of land or houses between husband and wife during the existence of the marital relationship;

5) The legal heirs inherit the ownership of land and houses through inheritance;

6) Foreign embassies and consulates in China and representative offices of international organizations in China that shall be exempt from tax in accordance with the law shall inherit the ownership of land and houses. 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.

Hello, consult a lawyer at your service.

Questions. How to refund deed tax.

What conditions are met, the deed tax is refunded.

1. The parties pay the deed tax according to the area of the pre-sold house or the pre-sale price, and when applying for the real estate certificate, it is found that the actual area of the house is inconsistent with the pre-sold area, resulting in overpayment by the taxpayer. 2. The two parties signed a contract for the sale and purchase of the house, but for some reason the transaction was not successful, and the deed tax was paid.

The deed refund tax is a house purchase subsidy issued by the local government, and the local finance department is consulted for details, and the state has not issued a deed tax exemption policy, as follows; (1) For individuals who purchase the only house of the family (the scope of family members includes the buyer, spouse and minor children, the same below), with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate. (2) For individuals who purchase a second set of improved housing for a family with an area of 90 square meters or less, the deed tax shall be levied at a reduced rate of 1%; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%.

Legal Analysis: The process of applying for tax refund is as follows:

1. Taxpayers should apply for tax refund at the window of the local taxation bureau with the tax refund requirements.

2. The window issues a tax income refund certificate and stamps the return seal.

3. Go to the Deed Tax Branch of the Municipal Local Taxation Bureau to inquire about the payment certificate of the tax at that time (the copy of the payment letter needs to be submitted to the People's Bank of China).

4. Go to the office of the Municipal Local Taxation Bureau to affix the official seal.

5. Go to the Treasury Section of the district-level finance bureau involved in the tax refund for approval and affix the seal of the withdrawal.

6. Go to the Treasury Section of the Municipal Finance Bureau for approval and stamp the seal of the withdrawal.

7. Go to the Treasury Section of the People's Bank of China for approval.

8. The People's Bank of China approves the examination and approval and notifies the local taxation bureau window, and then the local taxation bureau window notifies the tax refund applicant to inquire whether the tax has been received.

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;

2) Urban workers who purchase public housing for the first time in accordance with regulations 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.

Legal analysis: 1. The construction area of a single set is less than 144 square meters or the construction area of a set is less than 120 square meters; 2. The floor area ratio of the residential area is above; 3. The price of Chengranqing is less than the average transaction of the same level of land. When making a deed tax refund, you can consult the relevant local authorities to know the specific conditions.

The materials to be submitted for deed tax refund include the original contract for the sale and purchase of commercial housing; A copy of the taxpayer's ID card.

Legal basis: Article 11 of the Deed Tax Law of the People's Republic of China After the taxpayer handles 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 7 of the Provisional Regulations of the People's Republic of China on Deed Tax Article 7 If a taxpayer who has been approved to reduce or exempt deed tax changes the use of the relevant land or house, and no longer falls within the scope of the reduction or exemption of deed tax as stipulated in Article 6 of these Regulations, he shall pay the tax that has been reduced or exempted.

Legal analysis: According to the laws and regulations of our country, if 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 the land and house ownership 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 the law.

Legal basis: Article 12 of the Law of the People's Republic of China on Deed Tax and Residual Ownership Before the registration of land and housing ownership in accordance with the law, if the ownership transfer contract or the certificate of the nature of the ownership transfer contract is not valid, invalid, revoked or dissolved, 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.

Legal analysis: If the ownership transfer contract or the nature certificate of the ownership transfer contract is not valid, invalid, revoked or dissolved before the registration of land and housing ownership in accordance with the law, it can be inspected for tax refund.

Legal basis: Article 12 of the Deed Tax Law of the People's Republic of China If the ownership transfer contract or the certificate of ownership transfer contract is invalid, invalid, revoked or dissolved before the registration of land and housing ownership 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 the law.

Note: (The law has not yet entered into force).

The prerequisites for being able to refund the deed tax are:

1) If the two parties to the transaction have signed the house sale contract, but fail to complete the sales transaction and have paid the deed tax in accordance with the regulations, the deed tax paid shall be refunded after checking out;

2) The tax authorities find that the taxpayer has paid more than one tax.

Detailed Rules for the Implementation of the Law on the Administration of Tax Collection

Article 78.

If the tax authorities find that the taxpayer has overpaid the tax, it shall go through the refund procedures within 10 days from the date of discovery;

If the taxpayer discovers that he has overpaid the tax and requests a refund, the tax authority shall instruct the taxpayer to verify and go through the refund procedures within 30 days from the date of receipt of the taxpayer's application for refund. Tax Administration Law.