1. Go to the stagnation point to register local tax sources, and get the Application Form for Returning Municipal Fiscal Revenue from the Library at the Tax Guide Desk of the Tax Service Department of the Local Taxation Bureau, and fill it out together with the Registration Form for Municipal Local Tax (Temporary) Tax Sources; You also need to prepare: the original and two copies of the personal income tax payment certificate; Two copies of personal identity card; Copy of personal current passbook account book opened in the following bank.
2. Taxpayers who pay the property tax by mistake for some reason, or overpay the property tax due to miscalculation, can apply for tax refund after verification by the tax authorities, and refund the tax paid.
Extended data:
The "tax refund" after the first purchase refers to "property tax" and "deed tax".
1. Property tax. Shanghai residents who sell their only house within one year after buying a house can refund the property tax collected; Property tax levied on Shanghai residents who have lived and worked in Shanghai for three years can also be refunded. However, if the taxpayer fails to declare and pay the property tax for some reason, he shall go through the formalities of overdue payment according to the regulations;
2. Deed tax, the policy of refunding deed tax for buying a house is different in different regions. At present, houses that enjoy preferential policies for deed tax reduction and exemption can be directly deducted or refunded after paying taxes. Deed tax refund is usually divided into return a house, invalid property transfer and overpayment.
3. On August 1 2020, the 21st meeting of the Standing Committee of the 13th NPC passed the People's Republic of China (PRC) Deed Tax Law, which came into effect on September 1 2026. Among them, if an individual purchases 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%; Secondly, if an individual purchases a second family-improved house 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 shall be levied at a reduced rate of 2%. The second set of improved housing for families refers to the second set of housing purchased by families who already own a set of housing; If the taxpayer applies for tax preference again, according to the taxpayer's application or authorization, the real estate department of the place where the house is purchased will issue a written inquiry result of the taxpayer's family housing situation, and timely transmit the inquiry result and relevant housing information to the tax authorities. If the inquiry conditions are not available for the time being and the results of family housing inquiry cannot be provided, the taxpayer shall submit a written credit guarantee for the actual number of family housing units to the tax authorities. If the credit guarantee is untrue, it is a false tax return, which shall be handled in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, and the record of dishonesty shall be included in the personal credit information system; Finally, according to the principle of convenience and high efficiency, the real estate authorities should issue the written inquiry results of taxpayers' family housing in a timely manner according to the regulations, and the tax authorities should settle the tax preference applications put forward by taxpayers within a limited time.
4. The specific operation measures shall be jointly formulated by the departments in charge of finance, taxation and real estate of all provinces, autonomous regions and municipalities directly under the Central Government.