已经缴纳的契税，还能退吗？

Group 1 - Taxpayers can apply for a tax refund if the property transfer contract is invalid, revoked, or canceled before the registration of land and property rights [4] - Taxpayers can also apply for a refund of deed tax under specific circumstances, such as court judgments or arbitration decisions that invalidate property transfers, or if the actual area delivered is less than the contracted area [5][6] - Required documents for tax refund applications include identification, proof of tax payment, and relevant evidence based on the specific situation [6] Group 2 - Small-scale taxpayers whose annual sales exceed the prescribed standard must register as general taxpayers within the tax declaration period of the month following the month in which the standard was exceeded [12][13] - The effective date for general taxpayer registration is the first day of the month in which the sales exceeded the standard [14] - Examples illustrate the process for small-scale taxpayers transitioning to general taxpayer status based on their sales figures [17][18]