What is the mortgage tax rebate? What conditions do mortgage tax rebates need to meet?

What is the mortgage tax rebate 1? It means that when calculating personal income tax, those who meet the s

What is the mortgage tax rebate? What conditions do mortgage tax rebates need to meet?

What is the mortgage tax rebate 1? It means that when calculating personal income tax, those who meet the special additional deduction conditions of housing loan interest can apply for mortgage tax refund. What conditions do mortgage tax rebates need to meet? First of all, it is necessary to meet the standard of individual tax payment. You can only apply for a tax refund after paying a tax. Secondly, property buyers need to buy the first house through loans to enjoy it.

2. Mortgage tax refund shall be applied to the relevant departments in a timely manner within the specified time. If you apply for a one-year mortgage tax refund from the first repayment month, one year is a tax refund cycle, and you don't apply for a tax refund within three months from the second month after one year, then what is a mortgage tax refund is to give up automatically and can't make up the application;

3. When a mortgage refund user purchases a commercial house, all the family members who can refund the tax are written into the purchase contract as the property owner, and the personal income tax base of the purchaser is deducted immediately after signing the contract and paying the house price? Apply for and get my general tax return? ;

4. For the mortgage tax refund, you need to prepare relevant materials in advance, such as the first suite certificate (if the husband and wife own two or more houses, they cannot apply), the tax payment certificate, and the bank mortgage repayment certificate. , and go to the relevant counter of the local administrative service center for tax refund registration, which will generally be received within 20 working days. ...

5. In the first case, it conforms to the deed tax reduction policy and does not reduce the tax refund of the Housing Authority. Some areas have certain deed tax subsidy policies for individuals who purchase the only family housing and the second set of improved family housing. If you mistakenly overpay the deed tax rate or do not enjoy the preferential tax rate when buying a house, you can apply for a tax refund after verification by the tax window staff.

6. In the second case, before the real estate ownership is confirmed, the tax refund for the transfer of the Housing Authority will be cancelled. Both parties to the transaction have signed a house sales contract, but the transaction cannot be completed for various reasons. If the buyer has paid the deed tax according to the regulations, the paid deed tax will be refunded after going through the check-out formalities of the auction house. In this case, the Housing Authority has refunded the tax and failed to handle the transfer of property rights;

7. In the third case, the error between the measured area and the pre-sale area leads to overpayment of deed tax, and the Housing Authority will refund the tax. The area of the house will be checked when handling the real estate license. If there is a certain error between the measured area and the pre-sale area, the house price will change and taxpayers will pay more taxes.

8. The Housing Authority should be alert to the fraud of tax refund by SMS. Usually, the Housing Authority can only apply for tax refund at the window. Moreover, if the country newly introduces tax rate concessions or tax policy adjustments for certain groups, the local taxation bureau will promptly publicize and interpret the policies through news media and local taxation websites, 12366 tax service hotline, WeChat official account and other platforms. If you receive a similar tax refund call or text message, please call the tax service hotline 12366 for consultation and verification, or contact the local tax authorities to avoid being cheated. ...

9. Is the deed tax for the first suite halved? Due to the preferential policy of reducing the deed tax on the first suite, according to the regulations, if individuals (including buyers, spouses and minor children) purchase the only family house with an area of 90㎡ or less, the deed tax will be levied at a reduced rate of 1%; If the area is greater than 90㎡, the deed tax shall be levied at a reduced rate of 1.5%;

10. If an individual buys a second set of improved family housing (referring to having a set of housing and buying a second set of family housing) with an area of 90㎡ or less, the deed tax shall be levied at a reduced rate of 1%; If the area is over 90㎡, the deed tax shall be levied at a reduced rate of 2%;

1 1. If the above conditions are met, but the deed tax is not favorable, and the deed tax has been paid at the statutory tax rate of 3%, after obtaining the tax payment certificate issued by the tax authorities, you can apply to the tax authorities where the real estate is located for refund of the overpaid deed tax. ...