契税已缴纳？这些情形可申请退税！

Core Viewpoint - The article discusses the conditions under which taxpayers can apply for a refund of the deed tax already paid, emphasizing that not all situations qualify for a refund [1][2]. Refund Eligibility Conditions - Taxpayers can apply for a refund if the property transfer contract is invalid, revoked, or canceled before the registration of land and property rights [1]. - Refunds can also be requested if a court ruling or arbitration decision renders the property transfer invalid, and the property rights revert to the original owner [2]. - Specific scenarios include: - Refund of land transfer fees due to adjustments in floor area ratio or if the actual area delivered is less than the contracted area [2]. - Refund of housing prices for newly built properties if the actual delivered area is less than the contracted area [2][4]. Required Documentation for Refund Application - Taxpayers must provide identification and proof of tax payment, along with specific documents based on the situation: - For invalid contracts, proof of the contract's invalidity must be submitted [3]. - For court or arbitration decisions, a valid legal document from the court or arbitration body is required [3]. - For refunds related to land use rights or housing prices, supplementary contracts and refund receipts must be provided [3][4]. Policy Basis - The article references the "People's Republic of China Deed Tax Law" and the "Announcement on the Implementation of Several Issues Concerning the Deed Tax Law" by the Ministry of Finance and the State Taxation Administration [5][6].