现在为您解答! 可申请退税的情形 欢迎扫描下方二维码关注： (1) 在依法办理土地、房屋权属登记 前，权属转移合同、权属转移合同性质凭 证不生效、无效、被撤销或者被解除的, 纳税人可以向税务机关申请退还已缴纳的 税款,税务机关应当依法办理。 (2) 纳税人缴纳契税后发生下列情形, 可依照有关法律法规申请退税: (1) 因人民法院判决或者仲裁委 员会裁决导致土地、房屋权属转移行为 无效、被撤销或者被解除,且土地、房 屋权属变更至原权利人的; (2) 在出让土地使用权交付时, 因容积率调整或实际交付面积小于合同 约定面积需退还土地出让价款的; (3) 在新建商品房交付时,因实 际交付面积小于合同约定面积需返还房 价款的。 资料准备 纳税人依照《中华人民共和国契税 法》以及《财政部 税务总局关于贯彻实 施契税法若干事项执行口径的公告》（财 政部 税务总局公告2021年第23号) 规定 向税务机关申请退还已缴纳契税的,应提 供纳税人身份证件,完税凭证复印件,并 根据不同情形提交相关资料: (一) 在依法办理土地、房屋权属登 记前，权属转移合同或合同性质凭证不生 效、无效、被撤销或者被解除的,提交合 同或合同性质凭证不 ...

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].