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。（２００２年７月２４日印发） In accordance with the current deed tax policy, home buyers should sign a contract for the sale of housing, housing ownership before the change registration to pay deed tax. If both parties to the transaction have already signed a contract for the sale and purchase of the house, due to various reasons, they eventually fail to complete the transaction. If the purchaser has paid the deed of tax in accordance with the provisions, the tax on the deed shall be refunded after the checkout of the 期房. (Issued on July 24, 2002)