Invoice for sale of real estate or transfer of intangible assets. According to Article 5 of the Interim Measures for the Administration of Taxpayers' Collection of Value-added Tax on Transfer of Real Estate, it is known that companies need to issue invoices when selling real estate or transferring intangible assets, because companies have rights to real estate or corporate goodwill. Company transfer is a procedure of company transfer, which means that the company transfers all its business activities or its independent accounting branches to another enterprise without dissolution, in exchange for accepting the equity of enterprise capital on behalf of the company, including corporate shareholders of the joint-stock company buying shares from the joint-stock company with all its business activities or its independent accounting branches.