According to the provisions of China's tax law, the year from which the housing tax refund fee is calculated needs to be determined according to the specific circumstances, as follows: 1. Purchase of new houses: individuals who purchase the first ordinary house nationwide can apply to the state for refund of the deed tax and business tax paid within 2 years after actually paying the transaction tax. Among them, the relevant taxes and fees paid within 2 years from the date of purchase can be fully refunded. 2. Second-hand housing: When calculating the tax refund fee for second-hand housing, the following conditions need to be met: (1) The seller must be an individual who has used it for two years; (2) The real estate license is transferred to the buyer two years later; (3) The seller's income tax and other taxes and fees have been clearly paid. For second-hand houses that meet the above conditions, the date for calculating the tax refund fee is two years later (note: "two years later" here refers to a complete 24 months, and less than 24 months are calculated according to the actual month). The specific amount of tax refund fee is determined according to the amount of tax paid for the purchase at that time.
Can a property buyer apply for a tax refund if he fails to pay the relevant taxes when buying a house? If the purchaser fails to pay the relevant taxes and fees at the time of purchase, he cannot enjoy the tax refund policy. Only after paying all taxes and fees can you go through the formalities of tax refund.
For new houses, the tax refund fee is calculated from the relevant taxes and fees paid within 2 years from the date of purchase, and can be fully refunded; Second-hand housing needs to meet some conditions, and the tax refund date is two years later. If there are specific circumstances, you need to consult a professional legal adviser.
Legal basis:
Interim Measures for Special Additional Deduction of Personal Income Tax Article 14 If a taxpayer or his spouse uses a personal housing loan from a commercial bank or housing accumulation fund alone or jointly to buy a house for himself or his spouse in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction. The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.