海南省万宁市人民法院
p t ; ” > 民 事 判 决 书
（2016）琼9006民初1878号
原告：郑学武，男，1955年03月04日出生，汉族，吉林省长春市宽城区人，现住海南省万宁市。
被告：海南兴隆明珠投资有限公司。住所地：万宁市兴隆明珠大道*号。
法定代表人：王佩，女，该公司董事长。
委托诉讼代理人：严俊，男，1981年01月03日出生，汉族，该公司副总经理，住万宁市兴隆明珠大道三号明珠酒店。
原告郑学武与被告海南兴隆明珠投资有限公司商品房预售合同纠纷一案，本院于2016年11月9日立案后，依法适用简易程序，于2016年11月29日公开开庭进行了审理，原告郑学武和被告海南兴隆明珠投资有限公司的委托诉讼代理人严俊到庭参加诉讼。本案现已审理终结。
原告郑学武向本院提出诉讼请求：1.判令被告赔偿原告经济损失9252.9元；2.案件受理费由被告承担。事实和理由：原告于2012年购买被告开发的明珠温泉花园5号楼309号房屋，被告作为契税代缴人于2012年9月19日代原告向万宁市地方税务局缴纳房屋契税（3%）13879.35元。根据中央财税（2012）94号文件，原告符合1%税率征收契税条件，因此于2016年3月4日向海南省万宁市地方税务局纳税服务管理局申请退回原告多缴纳2%的契税9252.9元。2016年4月5日，万宁市地方税务局第一税务分局作出（2016）530号《税务事项通知书》，以原告契税自结算缴纳税款之日起已超过三年，不同意办理退税要求。综上，原告认为，被告作为原告契税代缴人，没有履行勤勉义务，因自身重大过错造成原告退税不能，给原告造成相应经济损失，被告应当承担赔偿责任。为维护原告的合法权益，特向法院起诉，请求判决支持原告的诉讼请求。
被告海南兴隆明珠投资有限公司辩称，一、被告无义务为原告办理退税。被告与原告于2011年10月22日签订的《商品房预售合同》是双方真实意思表示，未违反法律法规的强制性规定，合法有效。根据《合同法》第八条、第六十条的规定，依法成立的合同，受法律保护，双方均应按合同约定履行各自的义务，不得擅自变更或者解除合同，但该预售合同中没有任何条款涉及到契税的缴纳。双方签订的预售合同中没有为被告设定此项义务，那么被告就没有义务为原告办理退税。二、原告诉请被告赔偿其经济损失的诉讼请求应予驳回。我国关于个人所得税的相关优惠政策，是国务院及其部委为民谋福利的一项政策，是由相关部门联合发文的，这应是众所周知的事情，被告没有权利来解读国家的惠民政策，同时也没有义务告知原告。如果说原告是因为被告没有履行告知义务而导致其不能办理契税退税，那么国务院及其部委出台相关政策时，是否应先在全国范围内宣传并确保每个公民都知晓并清楚自己享有的权利。而且，被告与原告签订合同时，已明确告知了原告相关退税政策，与原告同一时期购买房屋的，符合退税条件的早已成功办理。因此，原告诉请被告赔偿其经济损失的诉讼请求没有事实和法律依据。三、代扣代缴并不等于被告必须要为原告成功办理退税。首先，被告之所以要为原告代扣缴，一方面是因为被告可以省下大量的时间为原告办理房屋产权登记，另一方面是因为税务部门为提高工作效率，要求各房地产开发公司集中办理。因此，虽然合同没有约定而被告为原告代扣代缴契税，但并不等于被告必须为原告办理退税。其次，办理契税退税需要报送的资料中包括原告家庭唯一住房证明等相关材料，那么，被告在原告没有提供相关资料的情况下如何能成功为原告办理退税。再次，被告为原告办理退税，是应原告要求，根据办理退税流程，填写了退税申请表，至于原告符不符合退税条件，不是被告能审定的，如原告不符合退税条件，也不存在此案的纠纷。至于原告因超过三年而不能退税的原因在于原告而不在于被告。综上所述，原告的诉讼请求无事实与法律依据，应予以驳回。
本案原告围绕诉讼请求依法向法庭提交了以下证据：1、商品房预售合同一份、万宁市房权证兴隆字第XX**号房屋使用权证一本、购房款发票一张，证明原告于2011年10月22日向原告购买位于万宁市××道第5幢309号房，并办理了房屋使用权证。房屋总价款462645元；2、专用完税证一张，证明原告预交13879.35元，按照规定实际应缴4626.45元，多缴9252.9元；3、退（抵）税申请表一张、万宁地税通[2016]252号《税务事项通知书》一张、万宁地税通[2016]530号《税务事项通知书》一张，证明税务机关决定不退还原告多缴的房屋契税9252.9元是因为已超过三年。
被告对原告提供的以上证据的真实性没有异议，经本院审查核对，对以上证据的真实性予以确认。
被告为证明其诉讼主张向法庭提交了以下证据：1、商品房预售合同一份，证明原告确实购买了被告的房产、合同没有约定被告有义务为原告办理退税并成功办理的事实；2、兴隆明珠温泉花园小区部分业主交退税资料一份，证明被告已经告知全部业主相关的退税政策、与原告同期购房符合退税条件的部分业主都已经成功办理了退税。
被告对原告提交的证据1质证认为，被告确实没有义务为我办理退税，但被告有义务通知我可以办理退税及办理退税应准备的相关材料；对证据2的真实性无异议，但被告没有通知我，小区里还有四个业主也是通过别的渠道才知道符合退税条件，我也是2016年2月份通过朋友才知道可以退税，3月3日我自己到被告公司要求其协助我退税，被告也协助办理了，但兴隆税务机关受理后报到万宁地税局第一分局认为已经超过3年，决定不予退税。
本院对被告提供的证据的真实性予以确认。
根据当事人陈述和经审查确认的证据，本院认定事实如下：
原告与被告于2011年10月22日签订《海南省商品房预售合同》，约定原告购买被告开发的兴隆明珠温泉花园5幢309号房屋，总价款为462645元。被告收取原告的房屋交易契税款13879.35元后，于2012年9月19日代原告向万宁市地方税务局纳税服务管理局缴纳房屋交易契税13879.35元。2016年3月4日，原告申请退税，被告协助原告填写了《海南省万宁市地方税务局退（抵）税申请表》，海南省万宁市地方税务局纳税服务管理局于同日受理，并在专用完税证上注明”已申请退税，实缴4626.45元”。2016年4月5日，海南省万宁市地方税务局第一税务分局作出万宁地税第一分局通[2016]530号《税务事项通知书》，通知被告于2016年3月4日提出的原告退税申请不符合《中华人民共和国税收征收管理法》第五十一条的规定，该契税自结算缴纳税款之日起已超过三年，不同意办理退税要求。原告认为被告不及时通知其办理退税造成经济损失，于2016年11月9日向本院起诉，请求判决：1.判令被告赔偿原告经济损失9252.9元；2.案件受理费由被告承担。
另查明，与原告同一时期购买房屋的部分业主已经成功办理了退税，仍有部分业主未办理退税。
本院认为，本案的争议焦点是：被告是否有义务通知原告办理退还多缴纳的房屋交易契税款。
被告收取原告的房屋交易契税款13879.35元后，已于2012年9月19日代原告向万宁市地方税务局纳税服务管理局缴纳房屋交易契税13879.35元。缴纳契税款后，原告如果符合退税条件，可向税务机关申请退税，被告负有协助的义务。根据相关规定，办理退税申请应同时提交原告的唯一住房证明或唯一住房的承诺书、身份证等相关材料，但原告自结算缴纳税款之日起三年内未提出退税申请，也未提交相关材料，被告也不可能知道原告符合退税的条件。因此，被告没有通知原告办理退税，不存在过错。原告要求被告赔偿其经济损失9252.9元的诉讼请求，没有事实和法律依据，本院不予支持。
综上所述，依照《中华人民共和国民事诉讼法》第六十四条和《最高人民法院关于适用〈中华人民共和国民事诉讼法〉的解释》第九十条规定，判决如下：
驳回原告郑学武的诉讼请求。
案件受理费减半收取25元，由原告郑学武负担。
如不服本判决，可在判决书送达之日起十五日内，向本院递交上诉状，并按对方当事人的人数或者代表人的人数提出副本，上诉于海南省第一中级人民法院。
审判员卓琼川
二〇一六年十二月八日
书记员蔡良格
附：本案适用的法律条文
《中华人民共和国民事诉讼法》
第六十四条当事人对自己提出的主张，有责任提供证据。
当事人及其诉讼代理人因客观原因不能自行收集的证据，或者人民法院认为审理案件需要的证据，人民法院应当调查收集。
人民法院应当按照法定程序，全面地、客观地审查核实证据。
《最高人民法院关于适用
〈中华人民共和国民事诉讼法〉的解释》
第九十条当事人对自己提出的诉讼请求所依据的事实或者反驳对方诉讼请求所依据的事实，应当提供证据加以证明，但法律另有规定的除外。
在作出判决前，当事人未能提供证据或者证据不足以证明其事实主张的，由负有举证证明责任的当事人承担不利的后果。
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