契税退税那些事儿~

Group 1 - The article discusses the conditions under which taxpayers can apply for a tax refund on deed tax after certain events, such as court judgments or arbitration decisions that invalidate property transfers [3][4]. - Specific scenarios for tax refund eligibility include adjustments in land use rights due to changes in floor area ratio or when the actual area of newly built commercial housing is less than the contracted area [3][4]. - Required documentation for tax refund applications includes taxpayer identification, proof of tax payment, and additional materials depending on the specific situation [3][4]. Group 2 - The process for applying for a deed tax refund is described as straightforward, involving the submission of documents to the tax authority, which will then verify property registration information with the relevant registration agency [4]. - If the application meets the necessary conditions, the tax authority will accept the refund request immediately; if not, they will inform the taxpayer of any required corrections or reasons for rejection [4].