1. The property used to apply for tax refund must be the one purchased by me or my spouse in China;
2. The loan for real estate application belongs to the first set of housing loans, and the deduction year is still there;
3. Users can only choose one of housing loan interest tax deduction or housing rent tax deduction.
If the user meets the above three conditions, the property can apply for tax deduction. Please note that tax deduction needs to be applied once a year.
Tax refund policy for house purchase:
1, you can enjoy the tax refund policy if you meet the three policies of deed tax refund. According to the relevant regulations, if an individual purchases a house with a single building area of less than 144 square meters or a built-in building area of less than 120 square meters, and the house belongs to a family with fewer houses, the deed tax will be levied at a reduced rate of 1.5%;
2. The deed tax of 1% shall be reduced if the building area of the purchase is less than 90 square meters and the house belongs to a family with few houses. Individuals who purchase houses that do not meet the above requirements do not enjoy the above preferential policies, and the deed tax is levied at the statutory tax rate. The statutory tax rate is 3%, etc.
Mortgage, also known as house mortgage. Mortgage means that the buyer fills in an application for mortgage loan to the bank when the house fails to reach Oak, and provides supporting documents required by legal documents, such as ID card, income certificate, house sales contract, letter of guarantee, etc. After passing the examination, the bank promises to issue loans to the buyer, and handle the notarization of real estate mortgage registration according to the house sales contract provided by the buyer and the mortgage loan contract signed between the bank and the buyer. The bank will directly transfer the loan funds to the account of the seller's unit in the bank within the time limit stipulated in the contract.
Mortgage tax refund processing flow:
1. If the house purchase contract is signed and the house price is paid in installments, the real estate agent is required to issue invoices of the corresponding amount in installments to determine the purchase date;
2. With the purchase contract and the down payment invoice, please ask the financial department of the unit to issue a personal income tax payment letter, and properly keep the original and copy, and register after obtaining the property right certificate. If the property right certificate is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the property right certificate with the red official seal on the date page and the occupation page;
3. It must be registered six months after the date of issuance of the property right certificate, and it will be deemed as automatic waiver if it is overdue;
4. The deduction is calculated according to the house payment that meets the tax refund conditions.
To sum up: the tax rebate for personal housing loans in 2023 means that people with personal housing loans can reduce their taxes. Tax refund can be declared when individual income tax is settled. As long as you have a mortgage or meet the standards of children's education, continuing education, serious illness medical care, housing loan interest rate, pension and so on, you can declare tax refund.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
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Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, the property trustee or user will pay in a bad way.
The property owners, business management units, mortgagees, property custodians or users listed in the preceding paragraph are collectively referred to as taxpayers.
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The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.