The tax refund conditions for house deed tax are as follows:
1, if the error between the measured area and the pre-sale area leads to overpayment of deed tax, the deed tax can be refunded. When you apply for a real estate license, you will check the area of the house. If there is a certain error between the measured area and the pre-sale area, resulting in a change in the house payment, so that taxpayers pay more taxes, they can apply for deed tax refund at the tax window with the original real estate license and the developer's refund certificate;
2. It is in line with State Taxation Administration of The People's Republic of China's situation that the deed tax should be refunded when checking out the auction house. The two parties to the transaction have signed a house sales contract, but the transaction cannot be concluded for various reasons. If the purchaser has paid the deed tax according to the regulations, the deed tax paid will be refunded after going through the check-out formalities of the auction house;
3. In the case of paying the deed tax again, the deed tax can be refunded, and the ownership of house sales is transferred. For example, a householder who has paid deed tax twice in the same room number (including housing reform, commercial housing and second-hand housing) can apply to the tax bureau for a refund of deed tax.
Legal basis: Article 11 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.
Taxpayers shall, on the strength of deed tax payment vouchers and other required documents and materials, go through the registration formalities for the change of land and house ownership with the land management department and real estate management department according to law. If the taxpayer fails to issue the deed tax payment certificate, the land management department and the real estate management department shall not handle the registration formalities for the change of the ownership of the relevant land and houses.