Reply of the State Taxation Administration on the Refund of Deed Tax Collected upon Cancellation of Off-Plan Housing Purchase Contracts
国家税务总局关于办理期房退房手续后应退还已征契税的批复
This document, now fully annulled, previously stipulated the procedures for refunding deed tax that had been collected when buyers canceled off-plan housing purchase contracts. It was repealed by Announcement No. 34 of 2016 of the State Taxation Administration.