If the purchase contract is cancelled, can the deed tax maintenance fund be refunded?

Hello, I'm glad to answer your question:

According to the Notice of the Ministry of Finance on Deed Tax Issues Concerning House Return in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui No.201132) and the Provisional Regulations on Deed Tax in People's Republic of China (PRC) (Order No.224 of the State Council) and its detailed rules, the deed tax issues concerning house return for buyers and individuals are hereby clarified as follows: those who have paid deed tax, but have not applied for house purchase and returned after the registration of house ownership change, have paid. If you check out the house you bought before the property right change registration, you can refund the deed tax you have paid.

The refund of those property maintenance funds and deed tax that have been bought after the termination of the purchase contract is divided into two situations, depending on whether the real estate license has been handled and whether the real estate license has been filed.

First, you can return the relevant deed tax if you don't apply for the real estate license.

Regarding the relevant deed tax after signing the cancellation of the house purchase contract with the developer, if the house purchase contract is signed for the real estate license, the relevant deed tax paid before can be refunded. The deed tax collected by the developer is generally paid only when the new house is handed over, and it is used when handling the property right certificate. If you discuss with the developer before handling the property right certificate, there should be no problem.

Second, the real estate license has been filed and cannot be returned.

If you have already registered the change of house ownership, that is, the so-called real estate license, the deed tax will not be refunded when the house purchase contract is terminated. If the house purchase contract is terminated due to the developer's breach of contract, the buyer may require the developer to compensate for the losses. If the property buyer requests to cancel the purchase contract, the deed tax cannot be refunded after handling the real estate license, and the developer can also request compensation for liquidated damages.

I hope I can help you. Thank you.