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].

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].