Joke Collection Website - Public benefit messages - What is the specific process for Dongguan real estate deed tax refund?
What is the specific process for Dongguan real estate deed tax refund?
What is the deed tax refund process?
According to the current deed tax policy, differentiated tax rates are applied to individual purchases of houses. The area of ??ordinary commercial residential units purchased is less than 90 square meters (including 90 square meters). , the deed tax is 1%; if the unit area is between 90 square meters and 144 square meters (including 144 square meters), the tax rate is halved, that is, the actual tax rate is 2%; if the purchased residential unit area is more than 144 square meters, The deed tax rate is 4%, and the tax refund will be accepted as follows:
1. Acceptance and review. After the tax collection authority confirms that the submitted materials are complete, it shall accept the tax refund application on the spot and review whether the form filled out by the taxpayer meets the requirements.
2. Approval. After verification, if the situation is true, the person in charge will formulate a tax refund opinion and submit it to the director in charge, director and director in charge for approval before issuing a tax refund voucher. At the same time, the tax refund procedures will be completed within 10 working days after being transferred to the National Treasury Office. If the conditions for tax refund are not met, the collection authority should provide a clear reply and explanation in a timely manner.
3. For partial tax refunds, after the taxpayer applies for a tax refund with the approved "Deed Tax Refund (Money)" and issues a tax payment certificate, the person in charge will issue a tax refund voucher and handle the tax refund procedures.
4. Archive. The person in charge shall bind the tax refund documents (fifth page), "Deed Tax Refund (Money) Application Review Form" (first page) and other tax refund materials, and submit them to the file management personnel for filing every six months.
What materials are needed for deed tax refund
1. Tax refund application (seal of development company required);
2. Two or four copies of deed tax payment certificate (original and Copy of the second page);
3. Commercial housing sales contract and real estate certificate (original and copy);
4. House measurement report form or building floor plan ( Copy);
5. Unified invoice for the sale of real estate or receipt for purchase price, red invoice for refund of area difference (original and copy);
6. Identity of providing personal tax refund Certificate (original and copy), and the unit's business license (copy) for tax refunds. If you entrust others to handle tax refunds on your behalf, provide a power of attorney and the agent's ID card (original and copy);
7. Taxpayer account name, account number, and name of the bank where the account is opened;
8. Other information required by the collection authority.
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