国家税务总局关于无效产权转移征收契税的批复
国税函〔2008〕438号Issued May 20, 2008
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
黑龙江省财政厅：
你厅《关于法院判决撤销房屋所有权证是否应予退还契税问题的请示》（黑财农村[2008]4号）收悉。批复如下：
按照现行契税政策规定，对经法院判决的无效产权转移行为不征收契税。法院判决撤销房屋所有权证后，已纳契税款应予退还。
国家税务总局
二〇〇八年五月二十日
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.