2. According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement 16 18): "Article 16 General taxpayers sell self-developed real estate projects and issue their own VAT invoices.
Article 17 A general taxpayer who sells self-developed real estate projects and has received business tax advance payment before April 30, 2065438+2006 may issue a general VAT invoice, but may not issue a special VAT invoice.
Article 18 General taxpayers selling self-developed real estate projects to other individuals shall not issue special VAT invoices. "