1. If a taxpayer finds that the tax paid exceeds the taxable amount within three years from the date of final settlement, he may request the tax authorities to refund the overpaid deed tax;
2. Taxpayers who return a house before the registration of house ownership change may request the tax authorities to refund the deed tax paid;
3. If both parties to the transaction have signed a house sales contract but failed to complete the sales transaction and paid the deed tax as required, the deed tax paid will be refunded after the check-out formalities;
4. If the applicable tax rate is wrong when buying a house, it can be refunded after verification by the tax window staff;
5. If the housing area agreed in the housing sales contract is larger than the housing property certificate area, the tax refund can be handled with the housing property certificate and tax refund certificate;
6, has signed a contract for the sale of real estate, but did not apply for the registration of real estate ownership, in principle, tax refund, but to mortgage, mortgage loans to buy housing, no tax refund;
7. If a contract has been signed and the registration of real estate ownership has been completed, the deed tax paid will not be refunded in principle, but if the real estate transaction contract and the transfer of housing and land ownership are deemed invalid through legal procedures, the deed tax paid can be refunded.
Tax refund policy for deed tax on house purchase;
1. The buyer cancels the house purchase contract for some reason and fails to go through the formalities of property right transfer;
2. The buyer has paid the deed tax, but needs to return the house for special reasons and ask for a tax refund;
3. The relevant tax authorities verify the buyer's tax refund application and confirm that it meets the tax refund conditions;
4. Property buyers have provided necessary tax refund certification materials, such as purchase contracts and tax payment vouchers;
5, property buyers in accordance with the prescribed procedures to the tax authorities to submit an application for tax refund.
To sum up, the conditions for refunding the deed tax on house purchase include taxpayers paying more taxes, returning the house before the registration of house ownership change, incomplete transaction and deed tax payment, wrong applicable tax rate, house area larger than the area of property right certificate, house purchase without mortgage or mortgage loan, and legal procedures that the transaction contract and ownership transfer are invalid.
Legal basis:
Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Refund of Deed Tax after Check-out of Faster House.
Both parties to the transaction have signed a house sales contract, but the transaction cannot be completed for various reasons. If the property buyers have paid the deed tax according to the regulations, they should return the paid taxes after going through the check-out procedures of the auction house.
When the purchaser obtains the mortgage certificate from the bank, the transfer of house property rights between the purchaser and the original property owner has been completed, and the deed tax must be paid according to law. In this case, no tax refund will be given when checking out.