The basic process of tax refund is: application → acceptance → review → approval → tax refund → filing. In real life, the three most common cases of deed tax refund are: the area of the real estate where deed tax is paid is inconsistent with the actual area, the return of deed tax and the transfer of invalid property rights.

Two or three cases can apply for deed tax refund.

1. Taxes paid by taxpayers in excess of the taxable amount shall be refunded immediately after being discovered by the tax authorities; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

2. According to the Notice of the Ministry of Finance on the Deed Tax Issues Concerning the House Buyer's Return of House in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC): "Units and individuals who have paid the deed tax will return the deed tax if they return the house before the registration of house ownership change; If you check out after registering the change of house ownership, the deed tax paid will not be refunded. "

3. According to the Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of Collecting Deed Tax on Invalid Property Rights Transfer, the court ruled that invalid property rights transfer is not subject to deed tax. After the court decides to cancel the house ownership certificate, the deed tax paid will be refunded.

Three, the new house tax generally refers to the new house transaction tax, which needs to be paid:

1, deed tax:

The deed tax payment ratio is about 65438+ 0.5% of the total house price; /kloc-ordinary housing below 0/44 square meters 1.5%, if individuals buy ordinary housing below 90 square meters, and this housing belongs to the family's only housing, the deed tax will be levied at the reduced rate of 1%, the part above 144 square meters will be reduced by 3%, and the non-housing will be reduced by 4%. Usually the deed tax is paid together with the down payment, and the developer collects it. After paying the relevant fees, the developer will issue a formal purchase invoice.

2. Stamp duty: 0.05% of the total house price is paid directly when the contract is concluded, which is generally paid together with the down payment, so that the developer can uniformly handle the contract registration and real estate license.

3. Bank mortgage fee, including three items: mortgage registration fee, stamp duty on warrants and insurance premium.

4. Housing maintenance fund: overhaul fund accounts for about 2%-3% of the purchase price. Generally speaking, when the buyers get the keys to check in, the developers will collect the housing maintenance funds.

5. Property management fee: calculated from the date when the purchaser accepts the house. After the developer issues the occupancy notice, if the purchaser fails to recover the house without justifiable reasons, the property management fee can be calculated from one month after the occupancy notice is issued. Property management fees shall be paid for houses that the property owner has not lived in for a long time or vacant houses that the developer has not sold.

6. Ownership registration fee: The ownership registration fee is the fee for handling the real estate license.