Conditions for deed tax refund in Qingdao in 2023
According to Qingdao’s deed tax refund policy in 2023, you can apply for deed tax refund if you meet the following conditions:
Purchase of newly built commercial housing: Purchase by the house buyer If a newly built commercial house has been registered for 6 months online and meets other conditions, you can apply for a full refund of the deed tax paid.
Purchasing a second-hand house: If a house buyer purchases a second-hand house and has completed the online house signing and registration process for 12 months and meets other conditions, he or she can apply for a full refund of the deed tax paid.
The house transaction is not established: Because the house transaction is not established (such as checking out, revoking the online signing, etc.), the home buyer can apply for a full refund of the deed tax paid.
It should be noted that when applying for a deed tax refund, you need to submit relevant supporting documents, such as a house purchase contract, a house online signature filing certificate, a deed tax payment certificate, etc. At the same time, the specific amount and conditions for deed tax refund may be adjusted based on actual circumstances.
To sum up, the conditions for deed tax refund in Qingdao include the purchase of new commercial houses, the purchase of second-hand houses and the failure of the house transaction. If the relevant conditions are met, the home buyer can apply for a full refund of the deed tax paid.
Legal basis:
Article 15 of the "Deed Tax Law of the People's Republic of China" stipulates: "After a taxpayer pays the deed tax, if it meets one of the following circumstances, it may be refunded Deed tax paid:
(1) If the transaction price is significantly lower than the market price without justifiable reasons, the collection authority shall refer to the market price for verification;
(2) The taxpayer shall Taxes found to be paid in excess of the tax payable within three years from the date of settlement and payment;
(3) Taxes collected in excess of the tax payable with the approval of the relevant departments of the State Council.
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