If the money collected in violation of laws and regulations has not been declared and paid to the competent tax authorities, it shall be declared and paid to the competent tax authorities in time or returned unconditionally to the buyers. Overdue correction, by the competent tax authorities in accordance with the "People's Republic of China (PRC) tax collection and management law" seventy-eighth.
Extended data:
If the purchaser really needs to entrust real estate development enterprises and other units and individuals to handle the property rights formalities when purchasing a house, and at the same time voluntarily entrust an agency to pay the deed tax, both parties shall sign a power of attorney and an agreement to clarify the civil liabilities of both parties.
The purchaser shall obtain the deed tax payment certificate from the trustee as agreed by both parties, and check whether the deed tax payable is consistent with the purchase contract amount. The legal liability of false declaration and overdue declaration, and the economic risk of overcharge, detention and misappropriation of the collected money by the agent shall be borne by the purchaser himself.
Guangyuan State Taxation Bureau-Notice on Prohibiting any unit or individual from collecting deed tax in violation of regulations