1. written application of the owner. The property owner shall declare in line with the principle of honesty and law-abiding, explain the relevant situation and clearly explain whether to buy a house for the first time in the main city of Chongqing, whether to enjoy the relevant government support or incentive policies for personal income tax in the main city of Chongqing, and whether the information provided is true and legal;

2. The first purchase certificate (including improvement) issued by the real estate transaction management institution in the area where the house is purchased; With the purchase contract and 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 real estate license is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the real estate license stamped with the red official seal on the date of issuance page and the co-owner page.

3. Copy of ID card (check the original and keep the copy);

4. A copy of the house property right certificate;

5. Housing mortgage contract between the property owner and the bank (review the original and keep a copy);

6. Proof of payment of mortgage principal and interest recognized by the mortgage bank;

7. Personal income tax payment certificate approved by the District Local Taxation Bureau;

8, after the audit all meet the requirements, the property owner to provide my account bank, account number, account name (for financial allocation of funds).

The tax refund regulations in the field of real estate tax vary from place to place, and it is generally necessary to obtain the real estate license first. Please refer to the following process:

First, how to refund the tax after obtaining the real estate license

Tax refund is required after obtaining the real estate license. When buying a commercial house, all family members who can get a tax refund should be included in the purchase contract as real estate owners, and after signing the contract and paying the house price, they should apply for "deducting the personal income tax paid by the buyer" and get my "general tax payment book".

You should go to the tax department for tax refund within 6 months after the purchased house becomes an existing house and the certificate of immovable property right is processed.

The specific tax refund procedures are as follows:

1. If the house purchase contract is signed and the house payment is paid by installments, the real estate agent shall be required to issue the corresponding amount by installments to determine the date of purchase.

2. With the purchase contract and down payment, please ask the financial department of the unit to issue a personal income tax payment book, and properly keep the original and copy, and register after obtaining the property right certificate. If the real estate license is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the real estate license stamped with the red official seal on the date of issuance page and the co-owner page.

3. During the registration period of six months from the date of issuance of the property right certificate, if the tax refund is granted in April, it will be postponed for one month. Overdue, as a waiver.

4. Registration requires the following information:

Pre-sale contract and sales contract signed by the purchase contract

A copy of the purchase price, including the original receipt and remittance slip, shall be stamped with the official seal of the real estate agent.

Original title certificate or certificate of the loan bank and a copy with official seal.

The mortgage contract is provided by the lender.

Identity card and real estate license should be provided by more than one person at the same time.

Power of attorney provided by two or more property owners.

5. The deduction amount is calculated according to the part of the house payment that meets the tax refund requirements.

Second, how long will it take for the property tax rebate to arrive?

After the completion of the property tax process, go to the local transaction for tax refund registration and receive it within 20 working days after completion.

What are the conditions for housing tax refund?

(1) The time for individuals to sell and buy houses occurs after the specified time, and the time between selling and buying houses does not exceed 12 months (in no particular order, but the period does not exceed 12 months);

The time when an individual sells a house is the time when the individual income tax payment certificate withholds and pays taxes;

The time of individual purchase is based on the time of registration and confirmation of the real estate exchange in the commercial housing sales contract or property right transfer certificate.

(two) is the individual sale and new purchase of housing are located within the prescribed scope;

(3) Individuals sell houses and handle the transfer of real estate transactions in the State Bureau of Land and Housing Management, and the city housing transfer station pays individual income tax in full according to the income from housing transfer.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Real Estate Tax.

Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is pledged, it shall be 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, it shall be paid by the property custodian or user.

The property owners, business management units, mortgagees, property custodians or users listed in the preceding paragraph are collectively referred to as taxpayers.