2024-05-13China Taxation Brief Introduction on Deed Tax Refund
(1) |
The transfer of land or house ownership is invalid, cancelled or terminated due to the judgmentof the people’s court or the arbitration committee, and the the ownership is changed back to the original owner. |
(2) |
When the land-use right is delivered, the land grant funds shall be returned due to the adjustment of the floor area ratio or the actual delivered area is less than the area agreed in the contract. |
(3) |
When the new commercial house is delivered, the housing price shall be returned due to the actual delivered area is smaller than the area agreed in the contract. |
(1) |
For the relevant contract or other certificate of contractual nature is not effective, invalid, cancelled or rescinded before the taxpayers go through the ownership registration for land or housing, the taxpayers shall provide supporting documents for the invalid, cancelled or rescinded contracts; |
(2) |
For the transfer of land or house ownership is invalid, cancelled or terminated due to the judgment of the people’s court or the arbitration committee, and the the ownership is changed back to the original owner, taxpayers shall provide effective legal documents of the People’s Court or arbitration c committee. |
(3) |
For the land-use right is delivered, the land grant funds shall be returned due to the adjustment of the floor area ratio or the actual delivered area is less than the area agreed in the contract, taxpayers shall provide supplementary contract and refund voucher; |
(4) |
For the new commercial house is delivered, the housing price shall be returned because the actual delivered area is smaller than the area agreed in the contract., the taxpayers shall provide supplementary contract and refund voucher. |