Real estate sales invoices are issued through the real estate tax control system, in which advance payment invoices are issued for deposit, down payment and mortgage, and settlement invoices are issued when the house is handed over. The paper format of invoices is the same, only two situations are distinguished: advance payment and settlement. Select different types of invoices in the tax-controlled invoicing system. Note: For the house with advance payment, the settlement invoice can only be issued after the advance payment in red ink.
The purchase of second-hand houses shall be invoiced to the local tax authorities as follows:
1. After the buyer and seller negotiate the house price and sign the contract, they need to bring their identity certificate, house ownership certificate, household registration book, marriage certificate, sales contract and transfer confirmation approval form to the housing management department for online signing, and then apply for surveying and mapping at the housing management department surveying and mapping company to issue a new surveying and mapping map;
2. Both parties bring (1) the said materials to the appraisal company entrusted by the housing management department and the tax department to apply for appraisal; After acceptance, the appraisal company will issue an appraisal report and pay the appraisal fee according to the appraisal procedure.
3. Both parties bring the information in Item (2) to the tax authorities to apply for deed tax payment; After the tax department accepts it, it carefully examines it, issues a deed tax form and pays the deed tax; The tax authorities should carefully examine the application for payment (or reduction) of business tax and individual tax after accepting it, and issue invoices (tax exemption forms) if they meet the requirements.