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财税[2011]32号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:根据《中华人民共和国契税暂行条例》(国务院令第224号)及其细则的规定,现对购房单位和个人办理退房有关契税问题明确如下:对已缴纳契税的购房单位和个人,在未办理房屋权属变更登记前退房的,退还已纳契税;在办理房屋权属变更登记后退房的,不予退还已纳契税。请遵照执行。
Finance Bureau (bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning: Cai Shui [2011] No. 32 According to the Interim Regulations of the Deed of the People’s Republic of China (State Council Decree No. 224) The provisions of the rules, the purchase units and individuals are now on the checkout deed tax issues are as follows: the deed tax has been paid to purchase units and individuals, in the absence of change of ownership registration before the change of registration, refund has been paid deed tax; If the change of ownership is checked out after the check-out, the deed tax will not be refunded. Please follow the implementation.