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Record · chinatax ACC. 900066501

Reply of the State Administration of Taxation on Levying Deed Tax on Invalid Property Transfer

国家税务总局关于无效产权转移征收契税的批复

Issuer
Date
2008-05-20
Instrument
reply
Cited by
0
This document clarifies that deed tax should not be levied on invalid property transfers as ruled by court judgments, and any tax already paid should be refunded. It has been fully annulled by a subsequent announcement.
Full text · 原文 186 字
根据《国家税务总局关于契税纳税服务与征收管理若干事项的公告》(国家税务总局公告2021年第25号),全文废止。<br> 黑龙江省财政厅:<br> 你厅《关于法院判决撤销房屋所有权证是否应予退还契税问题的请示》(黑财农村[2008]4号)收悉。批复如下:<br> 按照现行契税政策规定,对经法院判决的无效产权转移行为不征收契税。法院判决撤销房屋所有权证后,已纳契税款应予退还。<br> 二〇〇八年五月二十日