Commercial housing deed tax refund policy

Commercial housing deed tax refund policy:

1. For individuals who purchase the only home for their family with an area of ??90 square meters or less, the deed tax is levied at a reduced rate of 1%. If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 1.5%;

2. For individuals purchasing a second improved house for the family with an area of ??90 square meters or less, the deed tax will be reduced by 1% Deed tax is levied at a rate. If the area is more than 90 square meters, the deed tax is levied at a reduced rate of 2% (not implemented in Beijing, Shanghai, Guangzhou, Shenzhen and other places for the time being);

3. If you do not enjoy the preferential tax rate when purchasing a house, you can apply for a deed tax refund. For taxpayers who meet the above conditions but do not enjoy the deed tax preferential treatment, and have paid the deed tax at the statutory tax rate of 3% and obtained a tax payment certificate issued by the tax authority, they may apply to the tax authority where the real estate is located for a refund of the overpaid deed tax.

The circumstances under which you can apply for a deed tax refund are as follows:

1. The home buyer has completed the formalities for checking out the off-plan property, and the deed tax levied on the home buyer should be refunded;

2 . If there is a discrepancy between the house purchase contract signed by the house buyer and the actual area of ??the house delivered, resulting in an overpayment of deed tax, you can apply for a deed tax refund;

3. If the house buyer pays the deed tax repeatedly, you can apply for a deed tax refund;

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4. House buyers who meet the deed tax preferential reduction and exemption policy but do not enjoy it when paying the deed tax can apply for a partial refund of the deed tax according to the preferential policies;

5. The house buyer has paid the deed tax, but cannot complete the payment in the end. If the property rights of the house are transferred, you can apply for deed tax refund.

In summary, the levy, suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. . No agency, unit or individual may violate the provisions of laws and administrative regulations and make without authorization any decision to introduce or suspend tax collection, tax reduction, tax exemption, tax refund, tax repayment or other decisions that conflict with tax laws and administrative regulations.

Legal basis:

Article 78 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China"

The tax authorities found that there were too many taxpayers Those who have paid taxes should go through the refund procedures within 10 days from the date of discovery; if the taxpayer discovers that the tax has been overpaid and requires a refund, the tax authorities should verify and handle the refund procedures within 30 days from the date of receiving the taxpayer's refund application.

The tax refund for overpaid taxes plus bank deposit interest for the same period stipulated in Article 51 of the Tax Collection and Administration Law does not include settlement tax refunds, export tax refunds and various tax reductions and exemptions caused by prepayment of taxes in accordance with the law.

Tax refund interest is calculated based on the demand deposit interest rate stipulated by the People's Bank of China on the day the tax authorities handle the tax refund procedures.