Legal analysis: 1. Generally speaking, you can enjoy the tax refund policy if you meet the three policies of deed tax refund. According to relevant documents, when individuals purchase houses (except "villas", the same below), if the single building area is less than 144 square meters or the interior building area is less than 120 square meters, and the house belongs to a family (members mainly include the purchaser, spouse and minor children, the same below), the reduction of1.

2. Among them, if an individual purchases a single house with a construction area of 90 square meters or less, and the house belongs to a family with fewer houses, the deed tax will be reduced by 1%. Individuals who purchase houses that do not meet the above requirements do not enjoy the above preferential policies, and the deed tax is levied at the statutory tax rate. The statutory tax rate is 3%. 3. Those who meet the above conditions but do not enjoy the preferential deed tax, have paid the deed tax at the statutory tax rate of 3%, and obtained the tax payment certificate issued by the tax authorities, can apply to the tax authorities where the real estate is located for refund of the overpaid deed tax. You need to provide relevant information when applying.

Legal basis: Article 3 of the Law on the Administration of Tax Collection, which states that the collection, suspension, reduction, exemption, tax refund and tax payment of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.