If you meet the requirements, you need to prepare relevant materials, such as purchase contract, mortgage contract, ID card of both husband and wife, and then go through the tax refund procedures.
Second, the real estate tax rebate policy.
1. Interpretation of the tax refund policy for the first suite: for individuals who purchase the only family house (family members include the purchaser, spouse and minor children, the same below) with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%. If the area is over 90 square meters, the deed tax shall be levied at the reduced rate of 1.5%;
2. Interpretation of the second set of housing tax rebate policy: if an individual purchases a second set of improved housing with an area of 90 square meters or less, the deed tax will be levied at a reduced rate of 1%. If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 2% (the North, Guangzhou and Shenzhen will not be implemented for the time being). Individuals who are inconsistent with the above provisions do not enjoy the above preferential policies, and the deed tax shall be levied at the statutory tax rate of 3%;
3. If you don't enjoy preferential tax rate when buying a house, you can apply for deed tax refund. For taxpayers who meet the above conditions but do not enjoy the preferential deed tax, if they have paid the deed tax at the statutory tax rate of 3% and obtained the tax payment certificate issued by the tax authorities, they may apply to the tax authorities where the real estate is located for refund of the overpaid deed tax.
Third, under what circumstances can I return the house?
1. In the first case, if the amount of newly purchased housing by individuals (including husband and wife, the same below) is greater than or equal to the original housing sales (the original housing was purchased as public housing, and the original housing sales should be deducted from the income turned over to the finance or the original property right unit according to regulations, the same below), the paid personal income tax will be refunded in full;
2. In the second case: if the amount of newly purchased housing is less than the original housing sales, the paid personal income tax will be refunded according to the proportion of the purchase amount to the original housing sales;
3. The third case: if the owner of the house sold or newly purchased is the husband and wife and others, the tax refund shall be calculated according to the share of the husband and wife in the value of the house;
4. The fourth case: if an individual owns the property right of selling or newly purchasing a house, the tax refund shall be calculated according to the share of the property value occupied by the individual;
5. In the fifth case, only a part of the tax is refunded to the individual. If you buy a new house within 1 year, you can apply for the tax that has not been refunded;
6. The sixth case: A taxpayer who has paid the property tax by mistake for some reason, or overpaid the property tax due to miscalculation, can go through the formalities of tax refund and refund the paid tax after reporting to the tax authorities for verification.