According to the different payment methods of real estate sellers, the invoice issuing methods are divided into:
(1) If the payee collects the money by installments, he shall immediately issue an invoice, and indicate the nature of the money in the "nature of the money" column of the invoice; When the final payment is settled, only one final payment invoice will be issued, and the "Remarks" column of the invoice will indicate: construction area, unit price, total amount of house purchase and names and amounts of other payments. Property buyers hold all purchase invoices to the property rights trading center for property rights procedures.
(2) If the payee makes a lump-sum payment, he shall immediately issue an invoice, and indicate the nature of payment in the "nature of payment" of the invoice, indicating the total amount of real estate purchase price and the names and amounts of other funds, and the drawer shall truthfully fill in the "construction area", "unit price" and "amount". The real estate buyer shall go through the property right formalities at the property right trading center with the invoice.
2. Fill in the contents of the invoice
(a) "real estate project number" column.
(two) "construction area", "interior area" and "unit price" columns. According to the "Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Issues Concerning the Use of the New Uniform Invoice for Real Estate Sales and the New Uniform Invoice for Construction Industry" (Guo Shui Fa [2006]173No.), item (5) of item (3) of Article 1 "Amount = area × unit price", when the amount of money collected by the payee forms a cross-check relationship with the area and unit price, it shall be truthfully filled in; If you can't form a check relationship, you can leave it blank for the time being.