已缴纳契税的纳税人退房,契税是否可以退还 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	已缴纳契税的纳税人退房,契税是否可以退还 -法律知识
释义	法律分析: 对已缴纳契税的购房单位和个人，在未办理房屋权属变更登记前退房的，退还已纳契税。在办理房屋权属变更登记后退房的，不予退还已缴纳的契税。法律依据: 《财政部、国家税务总局关于购房人办理退房有关契税问题的通知》对已缴纳契税的购房单位和个人，在未办理房屋权属变更登记前退房的，退还已纳契税。在办理房屋权属变更登记后退房的，不予退还已缴纳的契税。
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