1. The taxpayer has paid the deed tax according to the pre-sale area and the pre-sale house price, but when handling the real estate license, it is found that there is an error between the measured area and the pre-sale area, which leads to the change of the house price. If the taxpayer pays more taxes, he can apply for tax refund.
The basis of this situation is Article 51 of the Tax Administration Law: Taxpayers who pay more than the tax payable shall be refunded immediately after being discovered by the tax authorities; Taxpayers may request the tax authorities to refund the overpaid tax if they find it within three years from the date of paying the tax.
2. If the house transaction is not established, the buyer and the seller may cancel the original house sales contract and sign a house return agreement, and may apply for refund of the deed tax paid before handling the real estate license.
The basis of this situation is the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Deed Tax Issues of Returning Households: for units and individuals who have paid deed tax, if they return the house before the registration of house ownership change, the deed tax paid will be refunded; The deed tax paid will not be refunded if the house ownership is changed and the house is returned.