1. The parties shall pay the deed tax according to the pre-sold house area or the pre-sold house price. When handling the real estate license, they found that the actual area of the house did not match the pre-sale area, resulting in taxpayers paying more.
2. Both parties signed a house sales contract, but the transaction failed for some reason, and the deed tax has been paid.
Legal basis:
Article 51 of the Law on the Administration of Tax Collection: The tax overpaid by taxpayers shall be refunded immediately after being discovered by the tax authorities; Taxpayers may request the tax authorities to refund the overpaid tax if they find it within three years from the date of paying the tax.
According to the "Notice on Deed Tax Issues Concerning House Purchase Return", units and individuals who have paid deed tax will be refunded the deed tax if they return the house before the registration of house ownership change; The deed tax paid will not be refunded if the house ownership is changed and the house is returned.
Is the policy of halving the deed tax on house purchase true?
1. The policy of halving house deed tax is true. Although China's Deed Tax Law clearly stipulates that the deed tax rate is 3%-5%, the Deed Tax Law basically continues the provisions of the Provisional Regulations on Deed Tax in terms of tax incentives. Those who meet certain conditions can enjoy the policy of halving the deed tax on house purchase. Under normal circumstances, if the purchased housing is an ordinary individual housing and belongs to the only family housing, the actual deed tax rate will be halved on the basis of the statutory tax rate;
2. The policy of halving house deed tax. Specific deed tax collection standards are as follows:
(1). If an individual purchases the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax will be levied 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 will be levied at a reduced rate of 1% for individuals who purchase a second family-improved house 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%;
(3) The policy of halving house deed tax should be noted that Beijing, Shanghai, Guangzhou and Shenzhen will not implement the second set of preferential policies to improve house deed tax for the time being.
3. Policy of halving deed tax on house purchase If a taxpayer applies for tax preference, according to the taxpayer's application or authorization, the real estate administrative department in the place where the house is purchased shall issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities.