The reason why the tax rate of house purchase invoice is zero is as follows: 1. When individuals buy a house and pay the advance payment, the invoice tax rate is of course zero. After paying off the full amount or mortgage, the tax rate will be indicated on the invoice when issuing the full amount invoice.
2. When the real estate development enterprise receives the advance payment, it can issue an ordinary VAT invoice to the property buyers, and temporarily choose zero tax rate for invoicing when issuing the ordinary VAT invoice, and the amount is the actual advance payment received. The remarks column of the invoice lists the area, price and full amount agreed in the contract, and also indicates the advance payment, which is not used as evidence of property right transaction.