1. When a real estate development enterprise collects advance payment, it may issue a general VAT invoice, but it may not issue a special VAT invoice. Use the code "Non-taxable items without sales behavior", 602 "Advance payment for selling self-developed real estate projects", and the invoice tax rate column should be filled in "Non-taxable". (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53, Article 9, 20 16) The column of specification, model, unit, quantity and unit price can be left blank for the time being, and other items can be filled in completely, with the trade name of "real estate project name-advance payment for commercial housing", and the nature of advance payment (such as down payment and 30% down payment) should be indicated in the remarks column. ), the detailed address of the pre-sale building, and the area of commercial housing.
2. What are the requirements for real estate invoicing? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23 (20 16) stipulates that the name of the real estate and the house title certificate number should be filled in the "name of goods or taxable services" column of the invoice, and the area unit remarks column should be filled in the "unit" column, indicating the detailed address of the real estate.
3. There are problems with the red-ink invoices of real estate projects sold due to poor property rights and sales discounts. If a business tax invoice has been issued, after May 1 2065438, if it is necessary to issue a red-ink invoice due to poor ownership area, sales discount and other reasons, an ordinary red-ink value-added tax invoice can be issued. When issuing, the code, number and issuing reason of the original business tax invoice corresponding to the red-ink invoice should be indicated in the remarks column. When filing tax returns, truthfully fill in the negative amount of the red-ink VAT ordinary invoice in the declaration form, and fill in the same positive sales amount in the non-ticket income column.
4. In the pre-sale stage, according to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.53 "Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Collection and Management of the Pilot Project of VAT Reform" (promulgated in August 18), the real estate development enterprise will issue an ordinary VAT invoice to the purchaser when collecting the advance payment, with the use code of "No sales of non-taxable items" and the invoice tax rate column should be filled with "excluding tax".