According to Article 1 of the Notice of the Ministry of Finance and the Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China on Adjusting the Preferential Policy of Deed Tax Business Tax in Real Estate Transactions (Cai Shui [2015] No.23): "(1) Individual purchases of the only family house with an area of 90 square meters or less (including the purchaser, spouse and minor children) shall be subject to deed tax at a reduced rate of 1%; If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%. (2) Deed tax shall be levied at the reduced rate of 1% for individuals who purchase a second set of improved family housing with an area of 90 square meters or less; If the area is more than 90 square meters, the deed tax shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a house. " When buying a house in May of 20021year, it can be determined whether the family-owned house is the first suite or the second suite to enjoy the preferential deed tax policy according to the marital status at the time of online signing. If you have paid the deed tax according to the preferential tax rate of 1.5%, it means that you have enjoyed the preferential tax policy of the first suite and do not need to refund the tax; If you met the first suite policy at that time and did not enjoy preferential policies according to the corresponding preferential tax rate, you can apply to the tax collection authority (No.1 Taxation Office of Liangjiang New Area Taxation Bureau) for refund of the overpaid deed tax.
The Taxation Bureau of Liangjiang New Area has fed back the above handling situation to you. Thank you for your concern and support for tax work. If you have any questions, please further communicate with the tax bureau of Liangjiang New Area.
Contact: Dong Xin, Tel: 63055669.
Liangjiang New Area Taxation Bureau
March 2022 15