There are three situations in which the first suite needs to be returned: first, the single building area is below 144_, or the interior building area is below 120_; Second, it meets the requirements but does not enjoy the preferential deed tax, and has paid the deed tax at the statutory tax rate of 3%; Third, the tax payment certificate issued by the tax authorities has been obtained. The first suite that meets these three conditions can enjoy the preferential deed tax policy and apply for tax refund.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Land Use Tax

Article 1 These Regulations are formulated for the purpose of rational utilization of urban land, adjustment of land differential income, improvement of land utilization efficiency and strengthening land management.

Article 2 Units and individuals that use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations.

The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.

Article 3 The land use tax shall be calculated and collected according to the prescribed tax amount on the basis of the land area actually occupied by taxpayers.

The organization and calculation of the area mentioned in the preceding paragraph shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government according to the actual situation.

Article 4 The annual land use tax per square meter is as follows:

(a) big cities 1.5 yuan to 30 yuan;

(2) Medium-sized cities 1.2 yuan to 24 yuan;

(3) Small cities from 0.9 yuan to 18 yuan;

(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.

Article 5 The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, within the tax range stipulated in Article 4 of these Regulations, determine the applicable tax range within their respective jurisdictions according to the situation of urban construction and economic prosperity.

The municipal and county people's governments shall, according to the actual situation, divide the local land into several grades, formulate corresponding applicable tax standards within the tax range determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and report them to the people's governments of provinces, autonomous regions and municipalities directly under the Central Government for approval and implementation.

With the approval of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, the applicable tax standard of land use tax in economically backward areas may be appropriately reduced, but the reduction rate shall not exceed 30% of the minimum tax stipulated in Article 4 of these regulations. The applicable tax standard of land use tax in economically developed areas can be appropriately raised, but it must be approved by the Ministry of Finance.