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
国税函〔2002〕622号Issued July 10, 2002
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
新疆维吾尔自治区财政厅： 你厅《关于对办理期房退房手续后是否可以退契税的请示》（新财农税〔2002〕10号）收悉。现批复如下： 按照现行契税政策规定，购房者应在签订房屋买卖合同后、办理房屋所有权变更登记之前缴纳契税。对交易双方已签订房屋买卖合同，但由于各种原因最终未能完成交易的，如购房者已按规定缴纳契税，在办理期房退房手续后，对其已纳契税款应予以退还。
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