Current location - Loan Platform Complete Network - Local tax - Can the government land refund be refunded?
Can the government land refund be refunded?
Tax refund is allowed. First, the deed tax of land transfer can be applied for tax refund without land ownership certificate and development.

The tax object of deed tax is the ownership of land and houses transferred in China, and the units and individuals that bear it are taxpayers. If the actor has not obtained the land ownership or the real right behavior that has obtained the land ownership is judged invalid from the beginning, he will not bear the obligation to pay the deed tax.

According to the Civil Code, in order to distinguish the validity of contract and registration, the registration of land ownership transfer is an important element of property right change, and the deed tax collection is meaningful only when the land transfer contract and land ownership transfer registration take effect from the beginning.

Two, if the transfer of property rights is invalid, you can refund the tax.

According to the Reply of State Taxation Administration of The People's Republic of China on the Issue of Collecting Deed Tax on Invalid Property Rights Transfer (Guo [2008] No.438), the deed tax is not collected on the property rights transfer that has been invalidated by the court. After the court decides to cancel the house ownership certificate, the deed tax paid will be refunded. "

Three, in the declaration of land transfer overpaid deed tax, can be refunded.

Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

Land transfer determines the rights and obligations of the parties in the form of contract, which is manifested in the agreement on civil rights and obligations between the state and land users, and is established because of the agreement on expression of will. Except that the will of the state is superior to the will of the civil and commercial subjects, the rights and obligations of the transferor and the transferee have certain reciprocity. To determine whether the land transfer deed tax paid is refunded, it should be determined from whether the land transfer contract and land ownership transfer registration take effect.