Process: 1. Apply for tax refund. 2. Issue a tax refund form for tax revenue in the window and affix the tax refund stamp. 3. Go to the Treasury Department of the People's Bank of China for approval. 4. Pass the examination and approval. Call the tax refund applicant to check whether the tax has arrived.
This year, the state introduced a new real estate deed tax policy. On the one hand, it is to reduce the current deed tax. On the other hand, many people are very concerned about whether the real estate deed tax can be refunded. Then, based on the new national policy, can the property deed tax be refunded? Bian Xiao has compiled relevant information for everyone. Please read the following for details.
First, the law stipulates that deed tax can be refunded in two cases.
1. "The taxpayer has paid the deed tax according to the pre-sale area and the pre-sale house price, but when handling the real estate license, it is found that there is an error between the measured area and the pre-sale area, which leads to the change of house price, and the taxpayer can apply for tax refund." Du Yang introduced that this situation is based on Article 51 of the Tax Administration Law: if the tax paid by the taxpayer exceeds the taxable amount, the tax authorities shall refund it immediately after discovering it; Taxpayers may request the tax authorities to refund the overpaid tax if they find it within three years from the date of paying the tax.
2. "There is another situation, that is, if the house transaction is not established, the buyer and the seller can cancel the original house sales contract and sign a check-out agreement, and they can apply for a refund of the deed tax paid before handling the real estate license." Du Yang introduced that this situation is based on the "Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Deed Tax Issues Concerning the Return of Housebuyers": for units and individuals who have paid the deed tax, if they return the house before the registration of the change of house ownership, the deed tax paid will be refunded; The deed tax paid will not be refunded if the house ownership is changed and the house is returned.
Judging from the above provisions, deed tax can only be refunded in these two cases, not on the basis of the new real estate policy of deed tax. Let's not confuse the two.
Second, the items that need to be carried for tax refund.
"Applicants who meet the conditions of deed tax refund are required to bring 2 originals and photocopies of ID card, deed tax payment certificate 1 copy, house purchase contract 1 copy, real estate sales invoice or house purchase receipt 1 copy, applicant's own bank card 1 copy, and indicate the name of the opening bank and the opening date." Du Yang introduced.
In addition, if the tax refund is due to the above-mentioned first situation, in addition to the above requirements, the original and photocopy of the housing area mapping map are also required. If the tax refund is due to the second situation, it is also necessary to bring the check-out agreement signed by the buyer and the seller, the information about check-out issued by the seller, and the certificate of house price refund issued by the seller. If you check out because you can't borrow money, you also need the bank to issue information that you can't borrow money.
Third, the tax refund process
1. Taxpayers with tax refund requirements go to the window of the local taxation bureau on the second floor of the municipal administrative service center to apply for tax refund.
2, the window issued a single refund of tax revenue and stamped with the refund seal.
3. Go to the deed tax branch of the Municipal Local Taxation Bureau to inquire about the payment book for tax payment at that time (a copy of the payment book must be submitted to the People's Bank of China).
4. Seal the office of the Municipal Local Taxation Bureau.
5. Go to the Treasury Department of the district-level finance bureau involved in the tax refund for approval and affix the withdrawal seal.
6. Go to the Treasury Department of the Municipal Finance Bureau for approval and affix the withdrawal seal.
7, to the people's Bank of China Treasury Department for approval.
8. After the approval of the People's Bank of China, notify the window of the Local Taxation Bureau, and then notify the tax refund applicant by phone from the window of the Local Taxation Bureau to check whether the tax has arrived.
The above is about whether the deed tax of real estate can be refunded. From a legal point of view, there are only two special circumstances that can refund the deed tax, which does not mean that the previous deed tax can be refunded under the new deed tax policy. We need to understand that the two are essentially different. We can apply for tax refund according to our own situation.