How to apply for housing tax refund in Dongkeng, Dongguan

1. What are the conditions for housing tax refund in Dongkeng, Dongguan

(1) The personal sale and new purchase of housing both occurred after December 2, 1999, and the sale and The time between purchasing a house shall not exceed 12 months (the purchase and sale of houses are not in order, but the period shall not exceed 12 months);

The time when an individual sells a house shall be based on the tax withheld on the personal income tax payment certificate The time shall prevail;

The time when an individual purchases a house shall be subject to the registration and confirmation time of the real estate exchange in the commercial housing sales contract or the real estate property transfer certificate.

(2) The houses sold by individuals and newly purchased are both located within the Guangzhou area (including the original two districts and two cities);

(3) The houses sold by individuals are located in Guangzhou The Municipal Land and Housing Administration Bureau handles the transfer of real estate transactions, and the Municipal Housing Administration Station levies personal income tax at the rate of 1.3% on the full amount of the housing transfer income.

The bureau particularly emphasizes that if taxpayers purchase commercial housing, they need to provide the invoice of the newly purchased housing and the commercial housing sales contract (the contract must be supervised by the Guangzhou Municipal Land and Housing Administration Bureau and the Guangzhou Municipal Industry and Commerce Bureau, and Confirmed by the Guangzhou Real Estate Exchange) or a copy of the real estate certificate;

If you are purchasing a second-hand house, you must provide a copy of the real estate certificate or valid property rights certificate and deed tax payment certificate; if the two parties are exchanging houses If the property owners of the house being sold or purchased are husband and wife, they must also provide a household registration book or marriage certificate that can prove their relationship as husband and wife. a copy.

2. How to apply for house tax refund in Dongkeng, Dongguan

(1) Individuals must first go to the registration branch to register local tax (temporary) tax sources;

(2) Then go to the tax guidance desk of the tax service department of the local taxation bureau to receive the "Municipal Fiscal Revenue Refund Application Form" in quadruplicate, fill it out and attach it to the municipal local tax (temporary) tax source registration form;

(3) The original and two copies of the personal income tax payment certificate;

(4) Two copies of the individual’s ID card;

(5) The individual’s current account at the following bank Copy of account page of passbook.