1, application. Taxpayers apply to the competent tax authorities, receive and fill in the "Deed Tax Refund Application Review Form", and submit relevant materials according to the requirements of the tax authorities;

2. Acceptance and review. After the tax collection organ confirms that the submitted materials are complete, it shall accept the application for tax refund on the spot and examine whether the form filled out by the taxpayer meets the requirements;

3. recognition. After verification, if the situation is true, the agent will form a tax refund opinion, report it to the competent director, director and director for approval, and issue a tax refund certificate. At the same time, the tax refund formalities shall be completed within 10 working days after being transferred to the state treasury. According to the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" and its detailed rules, units and individuals who have paid deed tax will be refunded the deed tax if they return the house before the change of ownership registration. Do not meet the conditions for tax refund, the tax authorities shall promptly make a clear reply and explanation;

4. For the part of tax refund, the taxpayer holds the approved Deed Tax Refund Application Review Form, Deed Tax Temporary Deposit Notice and tax declaration materials until the deed tax is directly collected at the window, and the window collectors re-verify the tax payable and issue the tax payment certificate, and the agent issues the tax refund certificate to handle the tax refund formalities;

5. archive. The agent will bind up the tax refund vouchers such as the fifth copy of the tax refund voucher and the first copy of the deed tax refund application review form, and submit them to the file manager for filing every six months;

6. A copy of the current passbook account page opened by the individual in the following bank.

Housing sales tax rebate needs to meet the following conditions:

1, the time for individuals to sell and newly buy houses both occurred after199965438+February 2, and the time interval between selling and buying houses did not exceed 12 months, ranking in no particular order, but the period did not exceed 12 months; The time when an individual sells a house is the time when the tax is withheld and remitted on the personal income tax payment certificate; The time of individual purchase is based on the time of registration and confirmation of the real estate exchange in the commercial housing sales contract or property right transfer certificate.

2. Individual houses for sale and newly purchased houses are located in Guangzhou, including the original two districts and two cities;

3. If an individual sells a house, he/she will handle the real estate transaction transfer in Guangzhou Municipal Bureau of Land and Housing Management, and the full income from the house transfer will be paid by the municipal house transfer terminal 1. 3% levy personal income tax.

In particular, the Bureau emphasized that when taxpayers purchase commercial housing, newly purchased housing invoices and commercial housing sales contracts must be supervised by Guangzhou Municipal Bureau of Land and Housing Management and Guangzhou Administration for Industry and Commerce, and confirmed by the seal of Guangzhou Real Estate Exchange or a copy of the real estate license; If you buy a second-hand house, you need to provide a copy of the real estate license or valid property certificate and deed tax payment certificate; The two sides exchange houses, but also need to provide the "Guangzhou real estate price audit book"; If the owner of the house sold or purchased belongs to husband and wife, a copy of the household registration book or marriage certificate that can prove the relationship between husband and wife is required.

To sum up, in practice, not everyone may get a tax refund after paying taxes and fees according to law after buying a house. If it does not meet the prescribed tax refund conditions, it is also impossible to refund the tax paid. As for housing tax refund, there are also strict process requirements.

Legal basis:

Article 4 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.

Tax basis for deed tax:

(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.

Article 5

The taxable amount of deed tax shall be calculated by multiplying the tax basis by the specific applicable tax rate.