1. The conditions that need to be met to apply for a tax refund are: a loan to purchase the only home of the family, a monthly income of more than 5,000 yuan, and individual tax has been paid. If you meet the conditions, you need to prepare relevant information, such as a house purchase contract, a mortgage contract, and a series of information such as the couple's ID cards, and then go through the tax refund procedures. 2. Real estate tax refund policy 1. Interpretation of the tax refund policy for the first home: For individuals who purchase the only home for their family (family members include the home buyer, spouse and minor children, the same below) with an area of 90 square meters or less, the mortgage will be reduced by 1% Deed tax is levied at a tax rate. If the area is more than 90 square meters, the deed tax will be levied at a reduced rate of 1.5%; 2. Interpretation of the tax refund policy for the second home: For individuals purchasing a second improved house for the family, if the area is 90 square meters or less, the deed tax will be reduced by 1% Deed tax is levied at a tax rate. If the area is more than 90 square meters, the deed tax is levied at a reduced rate of 2% (not currently implemented in Beijing, Shanghai, Guangzhou, Shenzhen and other places). For individuals who purchase a house that is inconsistent with the above regulations and do not enjoy the above preferential policies, the deed tax shall be levied at the statutory rate, which is 3%; 3. Those who do not enjoy the deed tax when purchasing a house that meets the preferential tax rate can apply for a refund of the deed tax. For taxpayers who meet the above conditions but do not enjoy the deed tax preferential treatment, and have paid the deed tax at the statutory tax rate of 3% and obtained a tax payment certificate issued by the tax authority, they may apply to the tax authority where the real estate is located for a refund of the overpaid deed tax. 3. Under what circumstances can a house be tax refunded? 1. The first situation: The amount of the new house purchased by an individual (including a couple, the same below) is greater than or equal to the sales amount of the original house (if the original house is a purchased public house, the sales amount of the original house should be If the income has been deducted from the income that has been paid to the finance or original property rights unit in accordance with regulations (the same below), the personal income tax paid will be refunded in full; 2. The second situation: If the amount of the individual's newly purchased house is less than the sales amount of the original house, the personal income tax will be refunded according to the purchase price. The paid personal income tax will be refunded based on the proportion of the amount in the original housing sales; 3. The third situation: if the property owners of the sold or newly purchased house are jointly owned by a husband and wife and other persons, the property shall be occupied by both husband and wife. The tax refund is calculated based on the share of the value of the property; 4. The fourth situation: If an individual partially owns the right to sell or newly purchase the property, the tax refund is calculated based on the individual's share of the value of the property; 5. The fifth situation: Only part of the tax refund is refunded to the individual For taxes, if you purchase a new house within one year, you can apply for the unrefunded tax; 6. The sixth situation: the taxpayer pays the property tax by mistake for some reason, or pays more due to calculation errors and other reasons For property taxes, after verification by the tax authorities, tax refund procedures can be processed and the tax paid can be refunded.