The deed tax already paid can be applied for tax refund. Taxpayers who have gone through the formalities of deed tax payment in the State Bureau of Land and Housing Management and obtained the deed tax payment certificates from People's Republic of China (PRC) and China, but meet the scope of preferential policies for deed tax reduction and exemption, can apply for tax refund to the local tax authorities in charge of the original tax payment place with the original deed tax payment certificate and other supporting materials.

The deed tax law stipulates that before the registration of land and house ownership according to law, if the ownership transfer contract or the nature of the ownership transfer contract proves invalid, invalid, revoked or cancelled, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it according to law.

We believe that both parties can apply for the refund of deed tax, whether voluntarily, if the conditions are met, or if the contract is not effective, invalid, cancelled or dissolved by court judgment or arbitration.

At this time, if the deed tax law thinks that the contract is not effective, invalid, revoked or cancelled, the transfer of land and housing ownership does not exist, and the deed tax does not need to be paid, and the tax refund can be made.

It stipulates the materials that need to be provided when applying for deed tax refund: the taxpayer shall provide the taxpayer's identity certificate, the copy of the tax payment certificate, and the proof that the contract or the nature of the contract is invalid, invalid, revoked or cancelled.

How to handle deed tax refund for new houses

1, the new house must first go through the check-out formalities with the developer when applying for the deed tax refund, which means that the house purchase contract can only be cancelled and signed with the developer. Then you can take the relevant information to the tax bureau to apply for tax refund. Pay attention to relevant information, such as tax payment voucher, reason for return, original contract content, contract termination, etc.

2. Take the above materials and application form to the tax bureau window. The general tax bureau will process the application within 30 working days after receiving it. After all, these materials need to be verified one by one. If you want to know the specific progress, you can consult the window staff. The deed tax will be refunded within 4-6 months after the above tax refund application is completed.