Real estate development enterprises have no obligation to pay value-added tax when they receive advance payment, but customers need invoice proof such as loans and provident fund. What should I do at this time? If you invoice, you will have to collect VAT. If you finally receive the full amount, you will have to invoice again. Isn't that double taxation?

This involves the "no tax" invoice! By using the operation of "excluding tax" in the invoice tax rate column, the invoice can be issued when the advance payment is received, but there is no need to levy VAT, which fundamentally solves the contradiction between the occurrence time of VAT tax obligation and the invoicing behavior in the advance payment link.

Deed tax is common in the collection standard: if the residential area of purchased general products is less than 90 square meters (including 90 square meters), the deed tax shall be implemented according to 1%. If the apartment area is 90 square meters to 144 square meters (including 144 square meters), the deed tax rate will be halved, that is, the effective tax rate will be 2%. If the purchased residential area exceeds 144 square meters, the deed tax rate is 4%.