1. If a taxpayer finds that the tax paid exceeds the taxable amount within three years from the date of final settlement, he may request the tax authorities to refund the overpaid deed tax;

2. After buying a house, the developer collects the deed tax at 3%, which is in line with the family's only housing deed tax reduction policy. According to the conditions of deed tax refund, deed tax refund can be carried out according to different situations;

3. Individuals who purchase a single house with a building area of less than 144 or a building area of less than 120 (except "villa") can enjoy the deed tax refund policy as long as the house is the only house of the purchaser's family (including the purchaser, spouse and minor children).

The tax refund process is as follows:

1. Taxpayers apply for tax refund at the window of the local tax bureau with tax refund requirements. Details are as follows:

(1) Two copies of the original ID card;

(2) Original tax receipt for deed tax payment (two copies) and 1 copy;

(3) 1 Original and photocopy of the house purchase contract;

(4) The original and photocopy of the invoice for the sale of real estate or the receipt for the purchase price 1 copy;

(5) 1 copy of the bank card of the tax refund applicant, indicating the name of the bank branch and the date of opening the account;

(6) In case of tax refund due to the above-mentioned first situation, in addition to the above requirements, the original and photocopy of the house area mapping map shall be provided, 1 copy;

(7) If the tax refund is due to the second situation, it is also necessary to bring the check-out agreement signed by the buyer and the seller, the information on check-out issued by the seller, and the certificate of refund of the house price issued by the seller. If you check out because you can't borrow money, you also need the bank to issue information that you can't borrow money.

2, the window issued a single refund of tax revenue and stamped with the refund seal;

3. Go to the deed tax branch of the Municipal Local Taxation Bureau to inquire about the payment book for tax payment at that time (a copy of the payment book must be submitted to the People's Bank of China);

4. Seal of the office of the Municipal Local Taxation Bureau;

5. Go to the Treasury Department of the district-level finance bureau involved in the tax refund for approval and affix the withdrawal seal;

6. Go to the Treasury Department of the Municipal Finance Bureau for examination and approval and affix the withdrawal seal;

7, to the people's Bank of China Treasury Department for approval;

8. After the approval of the People's Bank of China, notify the window of the Local Taxation Bureau, and then notify the tax refund applicant by phone from the window of the Local Taxation Bureau to check whether the tax has arrived.

Legal basis: Article 4 of People's Republic of China (PRC) Deed Tax Law.

Tax basis for deed tax:

(a) the transfer and sale of land use rights, the sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency and physical objects to be delivered and other economic benefits;

(two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices;

(3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale.

If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.