【問題】法院判決轉(zhuǎn)讓不動(dòng)產(chǎn)產(chǎn)權(quán)無(wú)效的,是否應(yīng)退還已納契稅?【答案】根據(jù)《國(guó)家稅務(wù)總局關(guān)于無(wú)效產(chǎn)權(quán)轉(zhuǎn)移征收契稅的批復(fù)》(國(guó)稅函〔2008〕438號(hào))的規(guī)定,按照現(xiàn)行契稅政策規(guī)定,對(duì)經(jīng)法院判決的無(wú)效產(chǎn)權(quán)轉(zhuǎn)移行為不征收契稅。法院判決撤銷房屋所有權(quán)證后,已納契稅款應(yīng)予退還。因此,購(gòu)房人購(gòu)房后與房地產(chǎn)商發(fā)生糾紛,經(jīng)...