Relevant contents of face value and billing instructions
(1) Taxpayers issue invoices by themselves.
1. The "machine code" should be consistent with the "invoice code", and the "machine number" should be consistent with the "invoice number". The "password area" generates the printing password according to the relevant parameters of the face (it is not required to be filled in before tax control is adopted).
2 "ID number", "organization code" and "taxpayer identification number" refer to the certificate number of the payee.
3. The "real estate project name" and "project number" refer to the name and number of the project registered according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of the Use of Business Tax Projects and Invoices in Real Estate and Construction Industry (Guo Shui Fa [2006]128No.) (the items are not registered).
4, "sales building number" fill in the specific street, building number and house number of the sales building.
5. "Area" refers to the area calculated according to the agreement in the house purchase contract, which can be divided into "building area" and "interior area", which shall be filled in by the drawer. If the house payment is calculated according to the construction area in the contract, choose "construction area"; If the house payment is calculated according to the interior area in the contract, select "interior area".
6. "Amount" refers to the amount actually received this time.
7. "The nature of money" is divided into four categories: pre-sale deposit, pre-sale purchase money, sale money and others. Fill in the specific nature of the money received. If the nature of the money received is "other", the specific nature of the money should be indicated.
8. "Signature of the billing unit" means that the billing unit affixes the special invoice seal.
9. If the unit donates real estate free of charge, the words "free gift" shall be written in the "Remarks" column; Other tax-free sales of real estate, should be in the "remarks" column marked "tax-free".
10, competent tax authority and code: the name and code of the local tax authority at the district level under the jurisdiction of the enterprise.
1 1. Special note: When the developer collects the "down payment" and the house payment by installments, the "area" and "unit price" in the invoice column are filled in according to the area and unit price in the house purchase contract, and there is no direct relationship between the area, unit price and amount. The amount of the invoice (one or more copies) issued by the sale of the house to obtain the total income from the sale of the house shall meet the following requirements:
Area * unit price = σ amount (total purchase price).
(2) The tax authorities issue invoices on their behalf.
1, machine code, machine number, password area, ID number, organization code, taxpayer identification number, real estate project name, project number, building number of real estate for sale, area, amount, nature, payment and self-billing.
2. "Tax rate" and "tax amount" refer to the tax rate and tax amount levied when invoicing the sale of real estate.
3 "tax payment voucher number" refers to the tax payment voucher number issued by the tax authorities when issuing invoices in accordance with regulations.
4 "competent tax authorities and codes" refers to the name and codes of the competent tax authorities that issue invoices.
5 "Signature of billing unit" refers to the seal of the billing tax authority.
6 "payee's signature" refers to the seal of the invoice issuing taxpayer (payee).
Extended data
The difference between special invoices and ordinary invoices;
Special invoice for value-added tax is a new type of invoice used after the implementation of the new value-added tax system in China. Compared with ordinary invoices used in daily business, it has the following differences:
1. The printing requirements of invoices are different:
According to the provisions of Article 22 of the new tax administration law, special VAT invoices are printed by enterprises designated by the competent tax authorities in the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent department of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.
2. The entities used in the invoice are different:
Generally, special VAT invoices can only be purchased and used by general VAT taxpayers. If a small-scale taxpayer needs to use it, it shall be issued by the local tax authorities after approval by the tax authorities. Ordinary invoices can be purchased by all kinds of taxpayers engaged in business activities and handling tax registration. Taxpayers who have not applied for tax registration may also apply to the tax authorities for purchasing and using ordinary invoices.
3. The contents of the invoice are different:
The special VAT invoice not only includes the name of the buyer, the seller, the goods or services, the quantity and measurement unit of the goods or services, the unit price and the combined price, the billing unit, the payee and the billing date, but also includes the taxpayer's tax registration number, the amount excluding VAT, the applicable tax rate and the VAT payable.
4. Invoices have different serial numbers:
Special VAT invoice in quadruplicate and seven copies (excluding stub copies, in triplicate and six copies). The first copy is the stub copy (for future reference), the second copy is the invoice copy (for the buyer's bookkeeping), the third copy is the deduction copy (for the buyer's tax deduction certificate), the fourth copy is the bookkeeping copy (for the seller's bookkeeping), and the seventh copy is the backup copy, which are used as enterprise exit cards respectively. Ordinary invoices are only in triplicate, with the first stub, the second invoice and the third bookkeeping.
5. Invoice has different functions:
The special VAT invoice is not only a voucher for the buyer and seller to receive and pay, but also a voucher for the buyer to deduct VAT. Except for freight, agricultural and sideline products and waste materials, which are deducted according to the statutory tax rate, ordinary invoices shall not be deducted.
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