Where to get the deed tax refunded?

The house deed tax refund will be refunded to the developer or the municipal housing authority. To apply for tax refund, you need to provide a copy of the household registration book (the rural household registration needs to be updated), if you are a resident of rural to urban areas, you need to provide the original confirmation of rural to urban transfer, a copy of your ID card, a marriage certificate, the original certificate of family no house (buyer), the original and a copy of the deed tax payment certificate, personal bank information, a copy of the house purchase contract, etc.

What circumstances can the deed tax be refunded.

1. The basis of deed tax calculation is wrong: this situation occurs in the buyer who buys a first-hand new house. To put it simply, after the full implementation of the VAT reform on May 1, 2016, the tax calculation of deed tax** is "transaction excluding VAT**".

2. After buying a house and checking out: some buyers have paid the deed tax after buying the house, but then return the property to the seller due to various reasons (such as the mortgage loan approval is not approved, etc.), you need to pay attention to this situation - if you check out before the registration of the change of house ownership, the deed tax will be refunded; If you move out after the registration of the change of ownership of the house, the deed tax will not be refunded.

3. Those who do not enjoy the preferential treatment and pay more deed tax: Individuals who purchase the first or second house can enjoy the preferential deed tax rate, which is the more common deed tax preferential for house purchase.

4. The measured area is reduced: the buyer has paid the deed tax according to the pre-sale area and the pre-sale price, but when applying for the real estate certificate, it is found that there is an error between the measured area and the pre-sale area, resulting in a change in the house payment, that is, if the tax calculation of the deed tax is reduced, resulting in an overpayment of tax, you can apply for a tax refund.

Legal analysis: In the case of deed tax exemption, the deed tax can be refunded. Deed tax refund process: 1. Taxpayers submit tax refund applications, collect and fill in the "Deed Tax Refund Application Approval Form", and provide relevant information for tax refund according to the requirements of the tax authorities;

3. After the review is completed by the collection authority, if it meets the requirements of tax refund, it shall sign the opinion and print the deed tax refund form, and handle the tax refund after being signed and sealed by the taxpayer and the collection authority;

4. If the tax refund is required from the state treasury, the collection authority shall fill in the "Tax Revenue Refund Form", affix the official seal of the tax accounting department and the seal of the legal representative of the collection authority, and send it to the state treasury for tax refund procedures.

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: the deed tax can be refunded under the following circumstances: 1. The first possibility is that the developer has not obtained the above two certificates; 2. The second possibility is that the developer has obtained the above two certificates and deliberately falsely claims that it has not obtained these two certificates.

How to refund the deed tax: The buyer can go to the developer or the housing authority to refund the deed tax, and the basic information needs to be provided for the deed tax refund: a copy of the household registration book (the rural household registration needs to be updated), if you are a resident of the rural to urban area, you need 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 personal opening bank, a copy of the purchase contract, etc.

Legal basis: Article 7 of the Administrative Measures for the Sales of Commodity Housing shall meet the following conditions: (1) The real estate development enterprise of the commercial housing for sale shall have the business license of the enterprise legal person and the qualification certificate of the real estate development enterprise; (B) to obtain a certificate of land use rights or approval documents for the use of land; (C) holding construction project planning permits and construction permits; (4) It has passed the completion acceptance; (5) Demolition and resettlement have been implemented; (6) Water supply, power supply, heating, gas, communications and other supporting infrastructure have the conditions for delivery and use, and other supporting infrastructure and public facilities have the conditions for delivery and use or have determined the construction progress and delivery date; (7) The property management plan has been implemented.

Article 32 When selling commercial housing, the real estate development enterprise shall, in accordance with the provisions on the implementation of the system of quality assurance certificate and residential instruction manual for commercial housing (hereinafter referred to as the "provisions"), provide the buyer with the residential quality assurance certificate and residential instruction manual.

Legal analysis: The purchaser can go to the developer or the Municipal Housing Administration Bureau to refund the deed tax, and the basic information for the deed tax refund shall be provided: a copy of the household registration book (the rural household registration needs to be updated), if the resident of the rural to urban area is required, the original confirmation of the rural transfer to the city, the copy of the ID card, the marriage certificate, the original certificate of family no house (buyer), the original and copy of the deed tax payment certificate, the personal bank information, the copy of the purchase contract, etc.

Legal basis: "Reply of the State Administration of Taxation on the Refund of the Deed Tax Collected after the Check-out Procedures of the Off-plan Property" Article 1 According to the current deed tax policy, the buyer shall pay the deed tax after signing the house sale contract and before the registration of the change of house ownership. If the two parties to the transaction have signed a house sale contract, but ultimately fail to complete the transaction due to various reasons, if the buyer has paid the deed tax in accordance with the regulations, the deed tax shall be refunded after going through the check-out procedures of the off-plan house.

Legal analysis: The real estate deed tax refund is handled at the local tax bureau. The taxpayer shall apply to the competent collection authority, obtain and fill in the "Deed Tax Refund (Payment) Application Rent Examination and Verification Form", and submit the relevant materials in accordance with the requirements of the collection authority.

Legal basis: Article 10 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 10 The State Administration of Taxation and the local taxation bureau shall imitate the tax registration of the same taxpayer and adopt the same **, and information sharing is a big town. The specific measures for tax registration shall be formulated by the State Administration of Taxation.

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.

The purchaser can go to the developer or the Municipal Housing Authority to refund the deed tax, and the basic information for the deed tax refund shall be provided: a copy of the household registration book (the rural household registration needs to be updated), if the resident of the rural area is transferred to the city, the original confirmation of the rural transfer to the city, the copy of the ID card, the certificate of the number of marriages, the original certificate of no house in Jiachang Bixiaoting (the buyer), the original and copy of the deed tax payment certificate, the personal bank information, the copy of the house purchase contract, etc.