How do real estate enterprises issue invoices after the reform of the camp?

When taxpayers sell real estate, they should fill in the real estate name and house property certificate number in the column of "name of goods or taxable services", fill in the area unit in the column of "unit", and indicate the detailed address of real estate in the remarks column.

1. When general taxpayers of real estate development enterprises sell their own real estate projects (except for old real estate projects with simple tax calculation method), the sales amount is the balance after deducting the land price paid to government departments when land is transferred and the demolition compensation paid to other units or individuals when land is acquired.

2. Invoice issuance: General taxpayers sell self-developed real estate projects and issue VAT invoices by themselves. 2065438+General taxpayers who collected before April 30, 2006 and have reported the business tax paid in advance to the competent local tax authorities to sell self-developed real estate projects may issue ordinary VAT invoices, not business tax invoices, and may not issue special VAT invoices. This article has no time limit for issuing ordinary VAT invoices. General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices.

3. Small-scale taxpayers sell self-developed real estate projects and issue ordinary VAT invoices by themselves. If the buyer needs a special VAT invoice, the small-scale taxpayer shall apply to the competent tax authorities for issuance.