The first suite can be purchased. If a foreigner buys a house in Tianjin and can provide a personal income tax certificate or social insurance payment certificate accumulated in Tianjin for 1 year, the purchase of 1 house (including new commercial housing and second-hand housing) is restricted. Non-resident families who own 1 set or more houses in this city, and cannot provide the accumulated 1 year personal income tax payment certificate or social insurance payment certificate in this city, should suspend the sale of houses to them. In violation of the provisions of the purchase, not for real estate registration.

First, how to refund the tax refund fee for house purchase?

1. Those who meet the requirements of the first suite, but do not enjoy the preferential deed tax, have paid the deed tax at the statutory tax rate of 3% and obtained the tax payment certificate issued by the tax authorities, and can apply to the tax authorities where the property is located for refund of the overpaid deed tax. You need to provide relevant information when applying.

2. If an individual purchases a house with a single building area of less than 144 square meters or an interior building area of less than 120 square meters, and the house belongs to a family (members mainly include the purchaser, spouse and minor children, the same below), the deed tax of 1 and 5% shall be reduced.

3. If an individual purchases a single house with a construction area of 90 square meters or less, and the house belongs to a family with few houses, the deed tax will be reduced 1%. Individuals who purchase houses that do not meet the above requirements do not enjoy the above preferential policies, and the deed tax is levied at the statutory tax rate. The statutory tax rate is 3%.

Two, the purchase deed tax payment application materials to be submitted:

1. Original and photocopy of commercial housing sales contract;

2. Original and photocopy of the unified invoice or receipt for real estate sales;

3. The original and photocopy of the ID card of the purchaser (the unit provides the original and photocopy of the organization code certificate);

4. If the purchaser entrusts others to handle the deed tax, the original power of attorney and the original and photocopy of the agent's ID card shall be provided (the power of attorney shall be signed by himself and fingerprinted).

Legal basis: Implementation Opinions of General Office of Tianjin Municipal People's Government on Further Deepening the Regulation of Tianjin Real Estate Market 1. Deepen the purchase restriction of regional housing. Non-local registered households with/kloc-0 or more houses, local registered households with 2 or more houses, and adult singles with/kloc-0 or more houses (including unmarried and divorced) will be suspended from buying new commercial houses in this city (except Binhai New Area). Non-registered families who purchase houses in this city need to provide proof of continuous payment of social insurance or personal income tax for more than 2 years in this city within 3 years. The paid social insurance or personal income tax certificate shall not be used as a valid certificate for purchasing a house.