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什么条件能退契税
释义
法律主观:
可以退契税的前提条件是:
(一)交易双方已签订房屋买卖合同,但未能完成销售交易且已按规定缴纳契税的,在办理退房手续后对其已缴纳契税应予以退还;
(二)税务机关发现纳税人多缴税款的。
法律客观:
《税收征收管理法实施细则》
第七十八条
税务机关发现纳税人多缴税款的,应当自发现之日起10日内办理退还手续;
纳税人发现多缴税款,要求退还的,税务机关应当自接到纳税人退还申请之日起30日内查实并办理退还手续。税收征管法
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更新时间:2026/2/24 5:24:34