Legal analysis: 1. You need to go to the developer to get the actual surveying and mapping report of the house, and then make 2 copies each of the commercial housing related documents, surveying and mapping report, commercial housing building number, original deed, resident certificate, and money card. Among them, the account opening bank and bank name, and account opening bank employee number must be indicated on the copy of the money card. This makes it easy to refund the excess deed tax directly to the account.

2. Then go to the local tax bureau to handle relevant procedures. You need to queue up and wait for processing as needed.

3. Then submit the materials you prepared to the staff for inspection and verification.

4. Another thing is to write an application for deed tax refund. The staff will guide you in writing this.

5. Then fill out a refund application form and submit it to the staff.

6. After the above procedures are completed and the preliminary review is over, the next step is to wait for one month for the refund balance to be remitted to your account, and then apply for the housing-related certificates.

Legal basis: "Details of the Interim Regulations of the People's Republic of China on Deed Tax"

Article 3 The deed tax rate is 3-5%. The applicable tax rate for deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual conditions of the region, and shall be reported to the Ministry of Finance and the State Administration of Taxation for filing.

Article 4 The basis for calculating deed tax:

(1) The transaction price is the transaction price for the transfer of state-owned land use rights, the sale of land use rights, and the sale of houses;

(2) The donation of land use rights and the donation of houses shall be determined by the expropriation authority with reference to the market price of the sale of land use rights and house sales;

(3) The exchange of land use rights and houses shall be the exchanged items. The difference between the price of land use rights and houses.

If the transaction price in the preceding paragraph is obviously lower than the market price without justifiable reasons, or if the difference in the price of the exchanged land use rights or houses is obviously unreasonable and without justifiable reasons, the expropriation authority shall refer to the market price for verification. .

Article 5 The amount of deed tax payable shall be calculated and levied in accordance with the tax rate stipulated in Article 3 and the tax calculation basis stipulated in Article 4 of these Regulations. The formula for calculating the tax payable:

The tax payable = tax calculation basis × tax rate

The tax payable is calculated in RMB. If the transfer of land or house ownership is settled in foreign exchange, it shall be converted into RMB based on the central parity of the RMB market exchange rate announced by the People's Bank of China on the date when the tax liability occurs.