1. How to refund the housing tax? After obtaining the real estate license, you need to refund the tax. When purchasing a commercial house, all the family members who can get the tax refund should be written into the purchase contract as the property owners, and after signing the contract and paying the house price, they should apply for "deducting the personal income tax paid by the buyer" and obtain their "general tax payment book". Within 6 months after the purchased house becomes an existing house and the property right certificate is completed, you should go to the tax department for tax refund. (1) The specific process of tax refund is as follows: 1. If the house purchase contract is signed and the house payment is paid by installments, the real estate agent is required to issue the corresponding amount of invoices by installments to determine the date of purchase. 2. With the purchase contract and down payment invoice, please ask the financial department of the unit to issue a personal income tax payment letter, and properly keep the original and copy, and register after obtaining the property right certificate. If the property right certificate is mortgaged in the bank, please go to the bank to issue relevant certificates, and provide a copy of the property right certificate with the red official seal on the date page and the occupation page. 3. It must be registered six months after the date of issuance of the property right certificate (in case of tax refund in April, it will be postponed for one month), and it will be deemed as automatic waiver if it is overdue. 4. The following materials are required for registration: (1) house purchase contract (all pre-sale contracts and sales contracts signed); (2) house purchase invoice (including original receipt and copy of money order stamped by real estate agent); (3) original certificate of property right (or certificate of loan bank and copy of official seal); (4) mortgage contract (provided by lender); (5). Second, what is the tax refund process? What is the tax refund process? Bring relevant documents to the administrative department for industry and commerce to receive the registration form; Fill in according to the registration form and relevant requirements, and declare after affixing the official seal of the enterprise and the seal of relevant personnel; The tax authorities shall register after examination; After the examination and approval, it will be sent to the enterprise for tax refund registration; When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs. Three. What are the conditions for realizing real estate mortgage? Real estate mortgage refers to the act that the mortgagor provides the mortgagee with debt performance guarantee with his legal real estate without transferring possession. The conditions for the realization of real estate mortgage are: (1) the existence of real estate mortgage. The realization of real estate mortgage should first be based on the existence of real estate mortgage. The existence of real estate mortgage means that the parties set up real estate mortgage for specific creditor's rights, but this kind of real estate mortgage has not been eliminated for legal reasons. Property mortgage does not exist, it cannot be realized. (2) The creditor's rights have expired and have not been paid off. The mortgagee can only exercise the mortgage right when the creditor's rights have expired and the mortgagee has not been paid off. The repayment period is the period during which the mortgagee of real estate can request the debtor to perform the debt according to law, subject to the registration date. Liquidation means that all the creditor's rights secured by mortgage are paid off. If the creditor's rights are only partially paid off, the mortgagee may exercise the right of mortgage to pay off the outstanding part of the creditor's rights. (3) The mortgagee with outstanding creditor's rights is not at fault. China's legislation strictly follows the relationship between the subordination of mortgage and the principal creditor's rights, so the defects in the performance of creditor's rights will inevitably affect the effectiveness of mortgage. If the non-performance of the creditor's rights is caused by the real estate mortgagee, the mortgagee cannot implement the real estate mortgage on the grounds that the creditor's rights have expired. Article 61 of the Urban Real Estate Management Law stipulates: "When real estate is mortgaged, it shall be registered with the department designated by the local people's government at or above the county level.

Legal objectivity:

According to Article 26 of the Supreme People's Court's Interpretation on Several Issues Concerning the Application of the People's Republic of China (PRC) Contract Law (II), after the establishment of the contract, the objective situation has changed greatly, which was unforeseeable when the parties concluded the contract and was not caused by force majeure. If one party's obviously unfair cannot achieve the purpose of the contract by continuing to perform the contract, and the party requests the people's court to modify or terminate the contract, the people's court shall determine it according to the principle of fairness and the actual situation of the case. The correct checkout method is: first, it should be timely. For example, it is stipulated in the contract that one party has the right to raise an objection within five days after sending out the notice of return, and timely filing a written objection can defeat the purpose of the other party to directly terminate the contract. Second, it must conform to the contract. For example, the contract stipulates that the other party should be given a reasonable time to perform its obligations before exercising the right to terminate the contract, so before issuing the notice of termination, it is necessary to issue documents to urge performance. Third, it must be clear and legal. The contents of the written notice of house rejection should clearly indicate the intention to terminate the contract. For example, the wording cannot replace the meaning of termination with "termination" or "expiration". Fourth, we should pay attention to leaving contact information. If you ask the other party to cooperate with you in handling related matters, you should write down the contact information, otherwise it may leave an opportunity for the other party. Fifth, we should pay attention to the preservation of evidence. A copy of the written notice should be prepared, mailed by registered mail or express mail, and the proof of service should be obtained and kept for litigation.