How to refund the deed tax and maintenance fund?

We know that when people buy real estate, they usually need to pay related taxes and maintenance funds, but we don't quite understand one question, that is, can the deed tax and maintenance funds be refunded? Let me explain the relevant contents below for your reference and study, hoping to help you.

1. How to refund the deed tax and maintenance fund?

Deed tax can be refunded, but maintenance fund can't.

Maintenancefund, also known as "public maintenance fund" and "special maintenance fund", refers to a fund that the owners of residential properties pay a certain amount of money to a special account for the maintenance of public facilities and equipment in the property area, and authorize the owners' committee to manage and use it uniformly. The maintenance fund is raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of payment, but the right to use it belongs to all owners, and individual owners may not withdraw all their own maintenance funds from the bank. The maintenance fund is combined with a specific house, exists with the existence of the house, and is also lost with the existence of the house, and does not change because of the change of the specific owner. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner.

Second, the deed tax refund process

1. Taxpayers submit tax refund applications, receive and fill in the deed tax refund application approval form, and provide tax refund related materials as required by the tax authorities;

Information to be provided for tax refund of house purchase deed tax:

(1) Original commercial housing sales contract;

(2) Copy of the house ownership certificate and proofread the original;

(3) Copy of deed tax, deed tax payment certificate and stamp duty payment certificate and proofread the original;

(4) A copy of the taxpayer's ID card and proofreading the original (/kloc-taxpayers under the age of 0/6 provide a copy of the household registration book and proofread the original);

(5) Application Form for Tax Subsidies for Individual Sale of Ordinary Housing.

2. Acceptance and examination by tax authorities. The contents of the audit are: whether the form meets the requirements, whether the reasons for tax refund meet the relevant regulations, and whether the relevant materials are complete and effective;

3. After the tax collection organ completes the audit, if it meets the conditions for tax refund, it shall sign the opinions and print the deed tax refund form, and handle the tax refund after being signed and sealed by the taxpayer and the tax collection organ;

4. If it is necessary to refund the tax to the state treasury, the tax collection organ shall fill in the tax revenue refund book, affix the official seal of the tax accounting department and the seal of the legal representative of the tax collection organ, and send it to the state treasury for tax refund procedures.

From the above explanation, we can understand that the deed tax can be applied for tax refund if it meets the requirements, but the maintenance fund is not allowed and can only be transferred.