1. Individuals provide ID cards;
2. Intermediary service contract;
3, the other party's billing information and other information;
4. Bring all the above information to the tax bureau to fill in the invoice application form and submit it to the tax bureau to apply for issuing an agent fee invoice.
The invoice is uniformly printed by the tax bureau, which is not only one of the important proofs that the buyer has legally obtained the real estate, but also shows that the tax has been paid in accordance with the regulations in the process of buying and selling, which is particularly important because it is an important basis for tax refund and next tax collection. Agency fees are generally consulting service fees, which can be charged. The value-added tax rate of small-scale taxpayers is 3%, and that of ordinary taxpayers is 6%.
legal ground
Measures for the administration of issuing special VAT invoices by tax authorities
Twelfth special invoices, sales returns, sales discounts filled in the wrong, in accordance with the relevant provisions of the special invoice.
If the tax authorities fill in the wrong special invoices, they should be invalidated and reissued in the anti-counterfeiting tax-controlled invoicing system in time. Refunds after issuing special invoices shall be handled by the tax authorities in accordance with the relevant provisions on the invalidation of general VAT taxpayers or the issuance of negative special invoices. If a new invoice needs to be issued, the tax authorities shall settle the new invoice tax and the original invoice tax at the same time, and refund more and make up less; For those who do not need to re-invoice, the tax paid by the VAT taxpayer shall be refunded or deducted from the normal tax declared in the next period in accordance with relevant regulations. Article 13 Special invoices issued for VAT taxpayers shall be made in sextuplicate, the fifth copy shall be kept by the billing post for invoice scanning and re-recording, the sixth copy shall be kept by the collection post for regularly checking the tax invoiced and collected on behalf of VAT taxpayers, and other copies shall be submitted to VAT taxpayers. Article 14 After the person in charge of the invoice management department receives the special invoice for the post where the special invoice is issued, he goes to the special invoice selling window to receive the special invoice, and reads the electronic information of the corresponding invoice into the anti-counterfeiting tax-controlled invoicing system.