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 an interior building area of less than 120 square meters, and the house belongs to a family with few houses, the deed tax will be reduced by1.5%;
2. The deed tax shall be reduced by 1% for the purchase of a single house with a construction area of 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.
Second, analysis
Mortgage, also known as house mortgage. Mortgage means that the buyer fills in the mortgage loan application form to the bank and provides legal documents such as ID card, income certificate, house sales contract and guarantee letter. The bank promises to grant loans to the buyer after passing the examination, and handle the notarization of real estate mortgage registration according to the house sales contract provided by the buyer and the mortgage loan contract concluded between the bank and the buyer. The bank directly transfers the loan funds to the seller's account within the time limit stipulated in the contract.
Third, how to apply for mortgage tax refund?
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 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 with the red official seal on the date page and the co-owner 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. ?