As we all know, in real estate transactions, the parties not only have to pay the house price, but also pay the deed tax. If the sale is unsuccessful for some reason, what about the deed tax already paid? This deed tax is refundable. 1. What is real estate deed tax? It is a tax in real estate transactions. When the property ownership is transferred, the property owner needs to pay the property tax at a certain interest rate according to the regulations. In the process of real estate transaction, the transaction, gift or exchange of land use rights involved requires the contractor to pay deed tax. The current "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" stipulates that enterprises and individuals who have acquired land and house ownership within China shall pay deed tax according to law. Second, the tax refund policy for the sale of real estate requires tax refund after obtaining the real estate license. When purchasing a commercial house, all the family members who can get the tax refund should be written into the purchase contract as the property owners, and after signing the contract and paying the house price, they should apply for "deducting the personal income tax paid by the buyer" and obtain their "general tax payment book". Within 6 months after the purchased house becomes an existing house and the property right certificate is completed, you should go to the tax department for tax refund. The specific tax refund procedures are as follows: 1. If a house purchase contract is signed and the house payment is paid by installments, the real estate agent shall be required to issue the corresponding amount by installments to determine the date of purchase. 2. With the purchase contract and down payment, please ask the financial department of the unit to issue a personal income tax payment book, and properly keep the original and copy, and register after obtaining the property right certificate. If the property right certificate is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the property right certificate with the red official seal on the date page and the occupation page. 3. It must be registered within six months from the date of issuance of the property right certificate (the tax refund will be extended for one month in April), and it will be deemed as automatic waiver if it is overdue. 4. The following materials are required for registration: house purchase contract (pre-sale contract and sales contract signed), house purchase certificate (including original receipt and copy of money order stamped by real estate agent), original title certificate (or copy of certificate of loan bank and official seal), mortgage contract (provided by lender), ID card (provided by more than one title certificate) and power of attorney (provided by more than two title holders). 5. The deduction amount is subject to the part of the house payment that meets the tax refund conditions. 3. How long will it take for the real estate tax refund to arrive? After the completion of the property tax process, go to the local transaction to register the tax refund. After completion, it will arrive in about 20 working days. Remind everyone that the real estate deed tax refund should go through relevant procedures to ensure that their rights and interests are protected.

Legal objectivity:

Detailed rules for the implementation of the tax collection and management law

Article 78

If the tax authorities find that taxpayers pay more taxes, they shall go through the formalities of tax refund within 10 days from the date of discovery;

If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund. Tax collection and management law