To apply for tax refund, we must first meet the following three points: 1. The procedures for tax reduction, exemption and refund must be handled within three years from the date when the taxpayer settles the tax (that is, the date when the deed tax payment certificate or payment book is filled in). 2. Purchase new houses within one year before and after the sale of purchased public houses, that is, the time for taxpayers to sign the purchase contract and the contract for the sale of public houses cannot exceed one year. 3. The seller and buyer of public housing must be the same person or immediate family members (within three generations) or husband and wife. The place to apply for tax refund is the local tax department where the newly purchased commercial house is located. Not all tax offices can apply for tax refund, so you need to consult the local tax authorities in advance. The business process of tax refund in different urban areas may be different. Take Chaoyang as an example. To apply for tax refund, you need to make an appointment online first. After the appointment is successful, you can bring the information to the Chaoyang local tax department for tax refund. 1, after March 2003, if residents buy new commercial housing within one year before and after the public housing has been put on the market, deed tax will be levied according to the difference between the transaction price of the newly purchased commercial housing and the transaction price of the purchased public housing.

Legal objectivity:

According to Article 1 of the Deed Tax Law which came into effect in September, 20021? Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law. Rule number two The transfer of ownership of land and houses mentioned in this Law refers to the following acts: (1) the transfer of land use rights; (two) the transfer of land use rights, including sale, gift and exchange; (three) the sale, gift and exchange of houses. The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right. Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law. Rule three. The deed tax rate is 3% to 5%.