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商品房退契税流程有哪些

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商品房退契税流程有哪些

浏览：42次 | 提问时间： 06-22 09:10

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3个答案

中系怪妹 06-22 09:11

1、到所在区的房产局契税窗口，提出申请。一般需要提供交纳契税的完税凭证、房证、契证。2、经审核通过后，办理退税手续。

当时年少春衫薄 06-22 09:19

商品房退契税的流程：窗口受理纳税人提供的退税资料――指导纳税人填写《退税申请审批表》――窗口人员审核资料――资料齐全，窗口人员接收资料并提交审批――审批后打印收入退还书――《收入退还书》及其他资料报市财政局审批――报当地人民银行――退税款到纳税人帐户

当时年少春衫薄 06-22 09:28

中华人民共和国契税暂行条例第一条：在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本条例的规定缴纳契税。第六条有下列情形之一的，减征或者免征契税：(一)国家机关、事业单位、社会团体、军事单位承受土地、房屋用于办公、教学、医疗、科研和军事设施的，免征；(二)城镇职工按规定第一次购买公有住房的，免征；(三)因不可抗力灭失住房而重新购买住房的，酌情准予减征或者免征；(四)财政部规定的其他减征、免征契税的项目。可见，房屋买卖是需要依法缴纳契税的，减免必须符合上述第六条的规定，至于地方政府出台的减免政策属于越权、与该条例抵触，是属于无效的！因而不存在什么法定的退契税手续、流程等规定！

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