"My husband is 71 and has been taking his SS since age 66.------- OK
I am 67 and I am taking spousal benefit since last two years. --------- Hm, since you were 65? That would mean that your spousal is bigger than your OWN, since at 65 when you applied, they force you to take that which you are eligible, that is bigger. BUT, they pay for that spousal amount by paying first your own to you, then your spousal supplement. So, in fact, you HAVE been collecting your own, unfortunately.
"Now I am going to file for SS and then suspend it. --------- You can suspend, but it won't do you any good UNLESS not taking for 3 years, anything, will allow your own to grow so it is bigger than your spousal, then you can switch over.
"My husband wants to give back his SS that he took all these years and wants to get at the higher rate. ------- Unfortunately, they do not allow a reversal (known as a "withdrawal" of application where you pay back all), except within the 1st 12 months after filing. He is long since too late, unfortunately.
"I know I have to give my benefits too???? ---------- Like your H, you have missed that deadline. You can not. At best you can suspend IF that will benefit you. But you have to compare your benefit amount along with your spousal amount, and see if your own can grow to be bigger than your spousal, and if so, is it enough of growth to warrant doing without for 3 years.
Can he do that even if he is 71? ------ Nope. The rules largely effect those that haven't yet filed and are under 70.
You appear to be limited to only suspending your own, doing without any til age 70 - but I'd only do that if my age 70 benefit beats what I am getting now.