Legal analysis: Individuals applying for tax refunds must meet the following conditions at the same time:

1. Both the sale and purchase of a new home by an individual are after December 2, 1999, and the time between sale and purchase of the home is not allowed to exceed 12 months. When an individual sells a home, the tax will be withheld on the tax payment certificate of the individual income tax. The time of payment shall prevail; the time of individual housing purchase shall be determined according to the following time regulations:

a. The commercial housing sales contract is on the date when the real estate transaction has been confirmed and registered;

b. The issuance date indicated on the first installment payment;

c. The date of completion and issuance is indicated on the property ownership certificate or tax payment certificate obtained.

Legal basis: "Tax Collection and Management Law of the People's Republic of China" Article 3: The levy and suspension of tax collection, tax reduction, tax exemption, tax refund and tax repayment shall be implemented in accordance with the provisions of the law; If the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.