1. What are the conditions for checking out and refunding the deed tax?
In the first case, tax refund is granted in principle, but there are exceptions.
According to "Reply of State Taxation Administration of The People's Republic of China on the Issue of Returning Deed Tax after Check-out of Forward House" (Guo [2002] No.622), both parties to the transaction have signed a house sales contract, but the transaction has not been realized for various reasons. If the buyer has paid the deed tax in accordance with the regulations, the paid tax should be refunded after going through the check-out formalities of the auction house.
However, there are exceptions, that is, if the purchaser purchases the house by mortgage or mortgage loan, 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 the Purchase of Commercial Housing by Mortgage Loan (Guo [1999] No.613), when the purchaser obtains the mortgage certificate from the bank, the property right transfer relationship between the purchaser and the original property owner has been completed, and the deed tax must be paid according to law. In this case, there is no need to check out.
In the second case, the deed tax paid is not refundable in principle, but there are exceptions.
That is, if the real estate transaction contract and the transfer of housing land ownership are judged invalid by legal procedures (such as court judgment), the deed tax paid can be refunded.
Check-out Deed Tax It is understood that according to the Notice of the Ministry of Finance on the Deed Tax Issues Concerning Household Check-out in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), when handling the deed tax issues related to check-out, the units and individuals who have paid the deed tax will return the deed tax if they check out before the registration of the change of house ownership. The deed tax paid will not be refunded if the house ownership is changed and the house is returned.
Second, the deed tax refund process
1. Taxpayers submit tax refund applications, receive and fill in the deed tax refund application approval form, and provide tax refund related materials as required by the tax authorities;
Information to be provided for tax refund of house purchase deed tax:
(1) Original commercial housing sales contract;
(2) Copy of the house ownership certificate and proofread the original;
(3) Copy of deed tax, deed tax payment certificate and stamp duty payment certificate and proofread the original;
(4) A copy of the taxpayer's ID card and proofreading the original (/kloc-taxpayers under the age of 0/6 provide a copy of the household registration book and proofread the original);
(5) Application Form for Tax Subsidies for Individual Sale of Ordinary Housing.
2. Acceptance and examination by tax authorities. The contents of the audit are: whether the form meets the requirements, whether the reasons for tax refund meet the relevant regulations, and whether the relevant materials are complete and effective;
3. After the tax collection organ has completed the examination, if it meets the conditions for tax refund, it shall sign opinions and print the deed tax refund form, and apply for tax refund after being signed and sealed by the taxpayer and the tax collection organ;
4. If it is necessary to refund the tax to the state treasury, the tax collection organ shall fill in the tax revenue refund book, affix the official seal of the tax accounting department and the seal of the legal representative of the tax collection organ, and send it to the state treasury for tax refund procedures.