Where is the tax refund for second-hand houses in Hongqiao District, Tianjin?

Second-hand housing tax refund procedures need to be handled by the local tax department.

Second-hand housing tax refund conditions:

1, taxes and fees have been paid, but the transfer formalities have not been completed;

2. The buyer and the seller must reach an agreement through consultation;

3. The transaction cannot be completed due to force majeure.

Second-hand housing tax refund process:

1, application. Taxpayers apply to the competent tax authorities, receive and fill in the "Application Review Form for Deed Tax Refund (Payment)", and submit relevant materials according to the requirements of the tax authorities.

2. Acceptance and review. After the tax collection organ confirms that the submitted materials are complete, it shall accept the application for tax refund on the spot and examine whether the form filled out by the taxpayer meets the requirements.

3. recognition. After verification, if the situation is true, the agent will form a tax refund opinion, report it to the competent director, director and director for approval, and issue a tax refund certificate. At the same time, the tax refund formalities shall be completed within 10 working days after being transferred to the state treasury. Do not meet the conditions for tax refund, the tax authorities shall promptly make a clear reply and explanation.

4. For the refund of part of the tax, the taxpayer shall apply for the audit form, notice of temporary deposit (deed tax to be settled) and tax declaration materials with the approved deed tax refund (payment), and go to the deed tax direct collection window for handling. After the window tax collectors re-verify the tax payable and issue the tax payment certificate, the agent will issue the tax refund certificate and go through the tax refund formalities.

5. archive. The agent will bind the tax refund documents (the fifth copy), the deed tax refund application review form (the first 1 copy) and other tax refund materials into a book, and submit them to the file management personnel for filing every six months.