契税退税有门道，情形资料全知晓~

Core Viewpoint - The article discusses the conditions under which taxpayers can apply for a refund of the deed tax after payment, detailing specific scenarios and required documentation for each case [4][5][6]. Group 1: Conditions for Tax Refund - Taxpayers can apply for a refund of the deed tax if the transfer of land or property rights is deemed invalid or revoked due to a court ruling or arbitration decision, reverting the rights back to the original owner [4][7]. - Refunds are also applicable when the actual area delivered during land use rights transfer is less than the area stipulated in the contract, necessitating a refund of the land transfer price [6][8]. - In cases where newly built commercial housing is delivered with an actual area smaller than the contracted area, a refund of the housing price is required [5][9]. Group 2: Required Documentation for Refund Application - For invalid or revoked property rights transfer, taxpayers must provide proof that the transfer contract or related documents are ineffective, revoked, or canceled before the registration of property rights [6][8]. - In cases where a court or arbitration ruling leads to the invalidation of the property rights transfer, the taxpayer must submit the effective legal documents from the court or arbitration [7]. - When the delivered area of land use rights is less than agreed, taxpayers need to submit supplementary contracts and refund receipts [8][9].