Zhong Fang Net News (Yang Yang/Wen) On July 8, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly issued the Announcement on Several Issues Concerning the Implementation of the Deed Tax Law (hereinafter referred to as the Announcement), which stated that the land and houses used to provide old-age services are limited to those directly used to provide maintenance, rehabilitation and custody services for the elderly. When the newly-built commercial housing is delivered for use, if the actual delivery area is less than the area agreed in the contract, and it is necessary to refund the house price, you can apply for tax refund in accordance with relevant laws and regulations.

? These land and houses are used for tax exemption.

According to the "Announcement", the specific uses of land and houses exempted from deed tax are as follows:

1, used for office, limited to land and houses directly used for office (building);

2, used for teaching, limited to classrooms (teaching buildings) and other land and houses directly used for teaching;

3, used for medical treatment, limited to outpatient departments and other land and houses directly used for medical treatment;

4. Scientific research is limited to scientific experimental sites and other land and houses directly used for scientific research;

5, for military facilities, limited to "People's Republic of China (PRC) Military Facilities Protection Law" provisions of the land and houses directly used for military facilities;

6. For the elderly, it is limited to the land and houses directly used to provide maintenance, rehabilitation and guardianship services for the elderly;

7. For assistance, it is limited to directly providing maintenance, rehabilitation, guardianship and other services for the disabled, minors and vagrants and beggars.

? You can apply for deed tax refund in the following circumstances

The "Announcement" clarifies that after paying the deed tax, a taxpayer may apply for a tax refund in accordance with the relevant laws and regulations in any of the following circumstances:

1. The transfer of land and house ownership is invalid, revoked or cancelled due to the judgment of the people's court or the arbitration commission, and the ownership of land and house is changed to the original obligee;

2. When the land use right is delivered, the land transfer price needs to be refunded due to the volume adjustment or the actual delivery area is smaller than the area agreed in the contract;

3. When the newly-built commercial house is delivered, it is necessary to return the house price because the actual delivery area is smaller than the area agreed in the contract.

Regarding the tax payment vouchers and tax payment information, the announcement also clarifies that the vouchers with the nature of land and housing ownership transfer contracts include contracts, agreements, contracts, documents, confirmations and other vouchers.

When handling the registration of land and house ownership, the real estate registration agency shall examine the tax-related vouchers or related materials such as deed tax payment, tax reduction and exemption, and no tax on land and house.

The tax authorities shall establish a deed tax-related information sharing and work coordination mechanism with relevant departments. Information related to the specific transfer of land and housing ownership includes: land transfer, transfer, compensation collection and registration of real estate ownership in natural resources departments, housing transactions in housing and urban-rural construction departments, marriage registration and social organization registration in civil affairs departments, and basic information of registered population in public security departments.