First, the notice issued to the background "Circular of the State Administration of Taxation on Several Specific Issues Concerning the Implementation of Integrated Management of Real Estate Taxes" (Guo Shui Fa [2005] No. 156) stipulates that taxpayers are required to submit invoices for the sale of immovable property in tax declaration. In the implementation of the above provisions, some taxpayers are unable to obtain real estate sales invoices. In these cases, the issue of whether or not the tax authorities should accept the declaration of the taxpayers is still to be clarified.
(Bureaus), State Taxation Bureau, Local Taxation Bureau, Science and Technology Department (bureau), Financial Bureau of Xinjiang Production and Construction Corps, Science and Technology Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
The tax bureaus of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, local taxation bureaus, In order to implement the Circular of the General Office of the State Council on Further Strengthening Trade Policy Compliance (No.29 [2014] of the State Council) and do a good job in assessing compliance with tax policies, the State Administration of Taxation has formulated the Implementation of Tax Policy Compliance (Trial) ", Is printed and distributed to you, please seriously implement. The implementation of the problems encountered, please report to the State Administration of Taxation (Policy and Regulation Division).