Real estate enterprises use 602 "advance payment for selling self-developed real estate projects" commodity and service tax classification code, and the invoice tax rate column is filled with "excluding tax", which is only used as the advance payment certificate of real estate enterprises, and cannot be used as the sales real estate invoice for property buyers to apply for deed tax declaration. Taxpayers must provide invoices for the sale of real estate in deed tax declaration, otherwise the tax authorities have the right to refuse to accept them.
Tax code means that in the upgraded version of VAT invoice, the goods on the taxpayer's face should be associated with the tax code approved by State Taxation Administration of The People's Republic of China, and the invoice should be issued according to the tax rate and collection rate indicated on the classification code. It can also enable tax authorities to count, screen, analyze and compare data, with the ultimate goal of strengthening tax collection management.