Legal analysis: the deed tax of the first suite can be refunded. Taxpayers have paid deed tax according to the pre-sale area and pre-sale house price, but when handling the real estate license, they found that there was an error between the measured area and the pre-sale area, which led to the change of house price, which led to the taxpayer paying more taxes and could apply for tax refund. According to the regulations, if the only house in the family is less than 90 square meters, you can enjoy the preferential policy of deed tax reduction for the first suite. The so-called first suite must meet three conditions at the same time: the buyer's age 18 years old or above, the house purchased is an ordinary house of 90 square meters or less, and there is no house purchased by the buyer alone or with others. At present, the scope of deed tax collection is 3% to 5%. The implementation of the range tax rate takes into account the fact that China's economic development is unbalanced and the economic differences between regions are quite large. Therefore, the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government can decide the tax rate within the range of 3% to 5% according to the actual situation in their respective regions. However, the deed tax of the first suite has preferential policies for reduction and exemption. If you want to enjoy all kinds of tax relief and loan concessions according to the purchase of the first suite, you must apply by the purchaser himself, and submit the application to the district and county real estate trading center where the purchased house is located with the purchase contract and identity documents. Each trading center shall issue the first purchase certificate within 7 working days from the date of acceptance.

Legal basis: Article 51 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax paid by a taxpayer in excess of the taxable amount shall be refunded immediately after it is discovered by the tax authorities; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.