Legal analysis: the tax refund policy for house purchase needs to meet the following conditions: 1, time of house purchase. In order to alleviate the economic pressure of the replacement housing group, the state has issued a policy that the interval between buying and selling old houses and buying new houses should not exceed one year. Only during this period can personal income tax be refunded. 2. Buy materials. If you want to refund personal income tax, you must have purchase information. Therefore, individuals who purchase commercial housing must submit the original and photocopy of the purchase contract and property right certificate. 3. Buy the materials of the owner of the house. If there is a co-owner of * * * on the real estate license, it is necessary to provide the co-owner information and personal information of * * * on the real estate license. And a couple's marriage certificate. 4. Bank certificate. If the house is mortgaged in installments, the bank must issue a bank loan certificate before the buyer can apply for tax refund. It's time for tax refund. Some property buyers don't know much about the tax refund policy, thinking that the tax refund time will be good. In fact, the time for tax refund is also stipulated by the policy. The application must be processed within six months after the issuance of the real estate license. If the time exceeds, the buyer will be deemed to have given up the tax refund automatically.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.