When ordinary taxpayers choose a simple tax calculation method according to the provisions of the VAT tax policy, the tax rate of 3 or 5 is applicable. At this time, the special VAT invoice or ordinary VAT invoice issued is at the tax rate of 3.
Except in the following circumstances, where a simple method is used to collect taxes, a special VAT invoice can be issued:
(1) If the blood of the seller of the apheresis plasma station, which belongs to the general VAT taxpayer, is used for non-clinical use, the tax payable can be calculated according to the simple method at the rate of 3, but the special VAT invoice cannot be issued;
(2) Taxpayers selling secondhand goods shall issue ordinary invoices, and shall not issue special VAT invoices by themselves or by the tax authorities.
(3) Sale of self-use fixed assets, with a reduction of 2.
General taxpayers sell self-developed real estate projects and issue their own VAT invoices. General taxpayers selling self-developed real estate projects, before April 30, 20 16, collect and declare the advance payment of business tax to the competent local tax authorities, and may issue general VAT invoices, but may not issue special VAT invoices. General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices.
Matters needing attention in issuing invoices for selling houses in real estate enterprises
Buyer information: name, address and telephone number, please fill in completely. (For special invoices, the buyer's tax identification number, bank and account number should also be filled in. )
Commodity information: Fill in the name of real estate and house title certificate number in the column of "Name of goods or taxable services and services", and fill in "square meters" in the columns of "Empty" and "Unit" for specifications, quantity, unit price, amount, tax rate and tax amount. The remarks column indicates the detailed address of the property.
Seller information: taxpayer name, taxpayer identification number, address and telephone number, bank and account number.
Remarks column: The words "differential taxation" will be automatically printed in the remarks column for differential taxation, and the detailed address of the real estate will be filled in. The payee, checker and drawer should be completed.
When can the real estate industry issue special tickets? Real estate enterprises can issue special invoices for value-added tax when selling real estate to general taxpayer units. The specific accounting treatment and operation steps have been told to you above. We'd better be careful when operating. Bian Xiao reminded everyone that it is best to understand and remember, so as to better remember. If you want to know more detailed accounting content, please pay attention to the information update of this website.