1. Issue general invoice in full;
2. Issue special VAT invoices and ordinary VAT invoices respectively;
3. Issue special VAT invoices through the differential taxation module.
The materials to be provided for invoicing are as follows:
1, taxpayer identification number, unit address and telephone number;
2. Basic bank account number, bank and other information;
3. The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities in the State Council, and the invoices shall be stamped with special seals.
The purpose of deed tax invoice is as follows:
1, the deed tax invoice of the original owner is required when buying and selling second-hand houses;
2. When differential tax or differential value-added tax needs to be paid, the original deed tax is required to verify the original value of the house;
3. Deed tax invoice is required when handling the transfer.
Real estate deed tax invoice, the specific collection time is divided into two situations, as follows:
1, self-run real estate license: pay the deed tax at the Finance Bureau, and generally collect it on the spot after paying the fee;
2. The real estate company collects and remits: It is necessary to judge when the real estate company will hand in the title certificate, and a complete set of information is required to handle the title certificate. If the information is incomplete, it is likely to be delayed.
To sum up, merchants will issue invoices and pay taxes to the state if they consume. However, when the property right of real estate changes, it is also necessary to pay a tax, which is deed tax. After paying the deed tax, the local tax department will issue a certificate for the property owner, which is a deed tax invoice and plays a very important role.
Legal basis:
Article 9 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Deed Tax.
A taxpayer shall, within 10 days from the date when the tax obligation occurs, file a tax declaration with the deed tax collection authority where the land and house are located, and pay the tax within the time limit approved by the deed tax collection authority.
Article 10
After the taxpayer pays the tax, the deed tax collection organ shall issue a deed tax payment certificate to the taxpayer.
"People's Republic of China (PRC) invoice management measures" twenty-ninth.
Units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years.
After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities.