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].

欢迎扫描下方二维码关注： 买房置业、安家落户 契税这笔费用自然是少不了的 但在某些特定情形下 已缴纳的契税是可以申请退回的 注意！ 可不是所有情形都符合哦！ 哪些情形可以申请退税？ 需要准备哪些资料？ 小编带你来看↓ 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： 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生效、无效、被撤销或者 被解除的证明材料。 01 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， 提交人民法院、仲裁委员会的 生效法律文书。 02 可申请退税的情形 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 ...