Conditions of deed tax refund in Qingdao

According to the deed tax rebate policy of Qingdao in 2023, those who meet the following conditions can apply for deed tax rebate:

1. Purchase of newly-built commercial housing: If the purchaser purchases the newly-built commercial housing and meets other conditions six months after the online registration of the house is completed, he can apply for a full refund of the deed tax paid.

2. Buying a second-hand house: The purchaser has bought a second-hand house for 0/2 months, and if other conditions are met, he can apply for a full refund of the deed tax paid.

3. The house transaction is not established: because the house transaction is not established (such as checking out, canceling the online sign, etc.). ), the buyer can apply for a full refund of the deed tax paid.

4. It should be noted that the application for deed tax refund requires the submission of relevant supporting documents, such as purchase contract, registration certificate of house online signing, deed tax payment certificate, etc. At the same time, the specific amount and conditions of deed tax rebate can be adjusted according to the actual situation.

Qingdao deed tax refund policy:

1. Deed tax rate in Shandong Province: 3%

2. Differential tax rate of house ownership transfer: None.

3. Taxpayers are expropriated and requisitioned by the people's governments at or above the county level because of their land and houses: if they choose monetary compensation to buy land and houses again, and the transaction price does not exceed monetary compensation, the deed tax shall be exempted; If the transaction price exceeds the monetary compensation, the deed tax will be levied on the difference.

To sum up, the conditions for refunding deed tax in Qingdao include the purchase of new commercial housing, the purchase of second-hand housing and the failure of housing transaction. In the case of meeting the relevant conditions, the purchaser can apply for a full refund of the deed tax paid.

Legal basis:

People's Republic of China (PRC) deed tax law

Article 15

"After paying the deed tax, the taxpayer may refund the deed tax paid in any of the following circumstances:

(1) If the transaction price is obviously lower than the market price without justifiable reasons, it shall be verified by the tax collection organ with reference to the market price;

(2) The taxpayer finds that the overpayment of tax exceeds the payable amount within three years from the date of final settlement and payment of tax;

(three) the tax levied by the relevant departments of the State Council in excess of the taxable amount. "