Buying a house can be refunded in full, but there are requirements: housing tax rebate is the only house for individuals to buy. The family includes the buyer, the other half and the minor. If the area is 90 square meters or less, the deed tax shall be levied at the rate of 1%. If the area is more than 90 square meters, the deed tax shall be levied at the rate of 1.5%.
The five conditions that meet the conditions of deed tax refund are as follows:
1. The buyer shall refund the deed tax collected by the buyer after completing the check-out formalities of the auction house;
2. There is an error between the purchase contract signed by the buyer and the actual delivery area, which leads to the overpayment of deed tax and requests the refund of deed tax;
3. Buyers who have paid the deed tax many times can ask for a refund of the deed tax. If the same house and the same owner pay the deed tax twice when the ownership of the house is transferred, they may request the return of the deed tax;
4. Buyers who meet the preferential policy of deed tax reduction but do not enjoy it when paying the deed tax may return part of the deed tax according to the requirements of preferential policies. Different regions have certain preferential policies for deed tax. If property buyers pay more or do not enjoy preferential tax rates, they can ask for the return of part of the deed tax;
5. The property buyer has paid the deed tax, but after all, he can't complete the handling of the property right of the house, so he can ask for a refund of the deed tax. This situation is similar to the first situation, which comes down to the invalidity or invalidation of the ownership processing contract.
To sum up, deed tax generally refers to a one-time tax levied on the new owner or property owner according to a certain proportion of the production price when the property rights of real estate such as land and houses are transferred or changed. Pay attention to the local deed tax rate and local deed tax changes when buying a house, consider the purchase price and avoid paying the deed tax directly to the developer.
Legal basis:
Eighty-fourth "People's Republic of China (PRC) collection and management law".
Whoever, in violation of laws and administrative regulations, makes decisions on levying, stopping levying, reducing, exempting, refunding taxes and other decisions that are in conflict with tax laws and administrative regulations without authorization shall, in addition to revoking the decisions made without authorization in accordance with the provisions of this Law, pay back the unpaid taxes and refund the taxes that should not be levied, and the administrative responsibilities of the directly responsible person in charge and other directly responsible personnel shall be investigated by the higher authorities; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 90
Specific measures for the collection and management of farmland occupation tax, deed tax, agricultural tax and animal husbandry tax shall be formulated separately by the State Council.
The collection and management of customs duties and taxes on behalf of the customs shall be carried out in accordance with the relevant provisions of laws and administrative regulations.