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.
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. It is best to consult the government of official website for first-hand authoritative information.