1. Preparation materials: Buyers need to prepare personal income tax payment certificates, purchase contracts, loan contracts, repayment records and other related materials;

2. Log in to the online declaration system: property buyers need to log in to the online declaration system of the tax bureau and choose "personal income tax" to declare;

3. Fill in the declaration form: according to the system prompt, fill in the personal income tax declaration form, including taxpayer information, mortgage information, house purchase information, etc.

4. Upload materials: upload the prepared personal income tax payment certificate, house purchase contract, loan contract, repayment record and other materials to the system as required;

5. Review and payment: the tax authorities review the submitted materials, and if the materials pass the review, the buyers are required to pay the corresponding taxes;

6. Handling by the tax authorities: The tax authorities will review the application materials submitted by the buyers, and if they pass the review, the tax refund will be credited to the bank account designated by the buyers.

Consequences of tax refund declaration:

1. Accountability: Enterprises that falsely declare tax refund or commit other illegal acts will be identified as tax evasion by the tax authorities, and those suspected of violating the law may be investigated for legal responsibility;

2. Tax punishment: if an enterprise falsely declares tax refund or commits other illegal acts, the tax authorities have the right to punish the enterprise, including fines and confiscation of illegal income;

3. Decline in credit rating: if an enterprise falsely declares tax refund or commits other illegal acts, the tax authorities will include it in the bad record of tax payment credit, which will affect the credit rating and reputation of the enterprise;

4. Legal risk: If the enterprise falsely declares tax refund or commits other illegal acts, it may face the risk of legal proceedings and affect the business development of the enterprise.

To sum up, the declaration methods of mortgage tax refund in different regions may be slightly different. I suggest you check the relevant regulations of the local tax bureau and choose the appropriate declaration method when making specific declarations.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" article 1.

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.