According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax (Order No.224 of the State Council) and its detailed rules, the issues related to deed tax for units and individuals who have paid deed tax are clarified as follows: If the units and individuals who have paid deed tax return the house before the registration of house ownership change, the paid deed tax will be refunded; The deed tax paid will not be refunded if the house ownership is changed and the house is returned. "If you check out before the registration of ownership change, you can refund the deed tax you have paid.

The refund of those property maintenance funds and deed tax that have been bought after the termination of the purchase contract is divided into two situations, depending on whether the real estate license has been handled and whether the real estate license has been filed.

First, the relevant deed tax can be refunded if the house ownership certificate is not handled. If you apply for the house ownership certificate after signing the house purchase contract with the developer, the relevant deed tax paid before can be refunded. The deed tax collected by the developer is generally paid only when the new house is handed over, and it is used when handling the real estate license. If you consult the developer before handling the real estate license, there should be no problem.

2. The registered real estate license cannot be returned. If you have already registered the change of ownership of the house, that is, the so-called real estate license, then the deed tax will not be refunded when the purchase contract is terminated. If the house purchase contract is terminated due to the developer's breach of contract, the buyer may require the developer to compensate for the losses. If the deed tax cannot be returned after handling the real estate license because the buyer asks to cancel the purchase contract, the developer may also ask for compensation for liquidated damages.

Those who have already paid the deed tax, bought a new house and checked out, can only apply for the deed tax refund if they have not changed their property rights. Specific process:

1. Go through the check-out formalities with the developer and cancel the purchase contract with the developer. After checking out, go to the local tax bureau that paid the tax at that time to apply for tax refund.

2. Submit tax refund application materials, tax refund application form, house termination transaction contract or house return agreement, original house purchase contract (stamped with cancellation seal), Shenzhen House Registration Form issued by surveying and mapping department, buyer's deed tax taxpayer ID card, and buyer's deed tax payment certificate bank card (the balance is not less than 50 yuan).

3, the tax bureau window within 30 working days after receiving the application, processing tax refund application.

4. Because there are many institutions involved in the process, it usually takes 4-6 months for the tax refund to arrive. Note: According to the provisions of the Tax Administration Law, taxpayers should apply for tax refund within 3 years from the date of tax payment. That is, if the tax payment certificate (tax bill) held by the taxpayer has expired for three years from the date of issuance to the date of application, the tax authorities will no longer accept its tax refund application.

I hope the above content is helpful to you.