After the deed tax law is formally implemented, the taxes already paid cannot be refunded. Only before the registration of house ownership, if the nature of the house ownership transfer contract and the house ownership transfer contract proves to be invalid, invalid, revoked or cancelled, the taxpayer can apply to the tax authorities for refund of the tax paid before the tax refund can be made.

According to the provisions of Article 12 of the Deed Tax Law of People's Republic of China (PRC), before the registration of land and house ownership in accordance with the law, if the ownership transfer contract or the nature certificate of the ownership transfer contract is not effective, invalid, revoked or cancelled, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it in accordance with the law.

Tax basis of Article 4 of People's Republic of China (PRC) Deed Tax Law:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Can enjoy. Regarding the relevant policy caliber of Caishui [2065438+06] No.23, State Taxation Administration of The People's Republic of China Finance and Taxation Department has made an explanation, that is, "on adjusting the deed tax on real estate transactions"

Questions and answers on preferential business tax policies. Article 5 says: "This circular shall be implemented as of February 22, 2006+2065438. Anyone who declares and pays the deed tax on real estate transactions in the tax authorities on or after February 22, 20 16 and meets the preferential tax conditions stipulated in the Notice can enjoy the preferential tax rate. "