Tax refund policy for directional resettlement houses in Tianjin: 1. Directional demolition and resettlement houses are related policies such as land allocation and fee reduction. , belonging to the nature of social security. Specific directional resettlement houses are not only for those urban residents who have been demolished, but also for those farmers who have been demolished by land acquisition. 2. Generally speaking, the supporting commercial houses built by the relocated residents of major municipal projects, or the low-priced commercial houses purchased by them, are acquired by the relocated people according to relevant regulations, so the property rights of the houses belong to them personally, but they cannot be listed and traded successfully within 5 years after obtaining the rights. 3. If the house is forced to be demolished due to real estate development and other factors, the demolition company will resettle low-priced commercial houses through other channels or buy them for resettlement agents. Then this kind of commercial housing is no different from ordinary commercial housing, and it is also the private property of the resettled person and can be freely listed and traded. 4. The property rights of "three limits and three limits" directional resettlement houses are defined as ordinary commercial houses. The listing transactions of such resettlement houses shall be handled with reference to the relevant provisions of the exit mechanism of two-limit ordinary commercial houses.