契税退还问题研究

Research on the Refund of Deed Taxes

本文以我国契税退还为研究对象,对当前困扰法律职业者的退税问题进行解析。本文首先对契税的性质、构成要件进行澄清,指出契税是以属地主义为基础、以土地、房屋权属转移为课税对象的不动产取得与流转税;其次,结合《契税法》及相关法规政策分析了退税的两种法定情形:多缴纳税款的退税与合同效力变动导致已缴税款的退税,而后在此基础上论述了契税退税的基本原则,即依法纳税、量能课税;最后强调了契税并不是基于当事人获得预期的利益而缴纳,当事人预期实现的民法上的效果并非税法上的追求,税法强调的是依法纳税、量能课税。法律职业者在处理契税退税问题时,应该注重视角的转变,将目光放在税收法律、法规上,并结合具体情况进行合理判断。

This article focuses on China’s deed tax refund as the research object, and analyzes the refund problem that currently troubles legal professionals. Firstly, the nature and constituent elements of deed tax are clarified, indicating that deed tax is an immovable property acquisition and transfer tax based on territorialism and the transfer of land and housing ownership. Secondly, based on the Deed Tax Law and relevant regulations and policies, two statutory circumstances for refunds are analyzed: the refund of overpaid taxes and the refund of already paid taxes due to changes in contract effectiveness. Based on this, the basic principles for deed tax refunds are discussed, namely, Statutory Taxation Principle and the Ability to Pay Principle. Finally, it is emphasized that deed tax is not paid based on the realization of the expected benefits of the parties involved, and that the effects expected by the parties under civil law do not necessarily correspond to those pursued by tax law, which emphasizes Statutory Taxation Principle and the Ability to Pay Principle. Legal professionals should focus on a change in perspective when handling deed tax refund issues, and pay attention to tax laws and regulations while making reasonable judgments based on specific situations.