2, the window issued a single refund of tax revenue and stamped with the refund seal.
3. Go to the deed tax branch of the Municipal Local Taxation Bureau to inquire about the payment book for tax payment at that time (a copy of the payment book must be submitted to the People's Bank of China).
4. Seal the office of the Municipal Local Taxation Bureau.
5. Go to the Treasury Department of the district-level finance bureau involved in the tax refund for approval and affix the withdrawal seal.
6, to the Municipal Finance Bureau, the treasury empty rock hectares for approval and stamped with the withdrawal seal.
7, to the people's Bank of China Treasury Department for approval.
8. After the approval of the People's Bank of China, notify the window of the Local Taxation Bureau, and then notify the tax refund applicant by phone from the window of the Local Taxation Bureau to check whether the tax has arrived.
First, the law stipulates that deed tax can be refunded in two cases.
1. "The taxpayer has paid the deed tax according to the pre-sale area and the pre-sale house price, but when handling the real estate license, it is found that there is an error between the measured area and the pre-sale area, which leads to the change of house price, and the taxpayer can apply for tax refund." Du Yang introduced that this situation is based on Article 51 of the Tax Administration Law: if the tax paid by the taxpayer exceeds the taxable amount, the tax authorities shall refund it immediately after discovering it; Taxpayers may request the tax authorities to refund the overpaid tax if they find it within three years from the date of paying the tax.
2. "There is another situation, that is, if the house transaction is not established, the buyer and the seller can cancel the original house sales contract and sign a check-out agreement, and they can apply for a refund of the deed tax paid before handling the real estate license." Du Yang introduced that this situation is based on the "Notice on Deed Tax Issues Concerning Landlord's Return of Households" issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China: for units and individuals who have paid deed tax, if they return their houses before the registration of house ownership change, the deed tax paid will be refunded; The deed tax paid will not be refunded if the house ownership is changed and the house is returned.
Judging from the above provisions, deed tax can only be refunded in these two cases, not on the basis of the new real estate policy of deed tax. Let's not confuse the two.