First, how to refund the tax refund fee for house purchase
1. If the first suite meets the requirements but does not enjoy the preferential deed tax, those who have paid the deed tax at the statutory tax rate of 3% and have obtained the tax payment certificate issued by the tax authorities can apply to the tax authorities where the property is located for refund of the overpaid deed tax. You need to provide relevant information when applying.
2. When an individual purchases a house, if the single building area is less than 144 square meters or the interior building area is less than 120 square meters, and the house belongs to a family (members mainly include the purchaser, spouse and minor children, the same below), the deed tax will be reduced by 1 5%.
3. For individuals who purchase a single house with a building area of 90 square meters or less, and the house belongs to a family with few houses, the deed tax will be reduced by1%. Individuals who purchase houses that are inconsistent with the above provisions shall not enjoy the above preferential policies, and shall collect deed tax at the statutory tax rate. The statutory tax rate is 3%.
Two, the purchase deed tax payment application materials to be submitted:
1, original and photocopy of the commercial housing sales contract;
2. Original and photocopy of the unified invoice or receipt for the sale of real estate;
3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate);
4. If the purchaser entrusts others to handle the deed tax, the original power of attorney and the original and photocopy of the agent's ID card shall be provided (the power of attorney shall be signed by himself and fingerprinted).
Legal basis: Notice of Huizhou Municipal People's Government Office on Further Improving the Supervision and Management of the Real Estate Market in Our City 1. Strictly prevent speculation. Newly purchased commercial housing (including newly-built commercial housing and second-hand housing) (new purchase refers to the purchase from the date of implementation of this notice) can only be transferred after obtaining the title certificate of immovable property for 3 years. Second, increase the effective supply of commercial housing. Development projects that have reached the pre-sale conditions must apply to the competent price department for price supervision within 30 days, and apply to the housing management department for pre-sale permission within 15 days after the price supervision is completed. If the application is not completed on time, it will not be allowed to declare price supervision and pre-sale within 1 year. Property hoarding, which has obtained the pre-sale permit, will be dealt with severely according to the law and regulations once it is discovered.