1, an individual's ID card;
2, a brokerage service contract;
3, the other party's invoicing data and other information;
4, go to the tax office with all of the above information to fill out the invoicing application approval form, and submit it to the tax office to apply for a proxy for opening a brokerage fee invoicing content.
The invoice is uniformly printed by the tax bureau, not only is the buyer legally obtain the real estate is one of the important proof, but also said that the process of buying and selling has been taxed according to the rules, plus it is an important basis for tax refunds and the next levy of taxes and therefore is particularly important. Intermediary fees are generally consulting service fees and can be billed as service fees. The VAT rate is 3% for small taxpayers and 6% for general taxpayers.
Legal Basis
Measures for the Administration of Special VAT Invoices Issued by Tax Authorities
Article 12: In the event of errors in filling in the special invoices, return of goods or sales discount, the special invoices shall be handled in accordance with the relevant provisions of the special invoices.
The tax authorities shall promptly void the special invoices in the anti-counterfeit tax-control invoicing system and reissue them if they are filled in incorrectly when issuing special invoices on behalf of the tax authorities. In case of refund of special invoices, the tax authorities shall deal with it in accordance with the relevant regulations on the voiding or issuance of negative special invoices by general VAT taxpayers. If re-invoicing is required, the tax authorities shall at the same time carry out the liquidation of the newly invoiced tax amount and the original invoiced tax amount, and make up for the over-refund and under-refund; if re-invoicing is not required, the tax paid by the VAT payer shall be refunded in accordance with the relevant provisions, or be offset against the tax declared in the next normal declaration period. Article 13 The special invoices issued on behalf of VAT taxpayers shall uniformly use six coupons of special invoices, with the fifth coupon retained by the post of invoicing agent for scanning the invoices, the sixth coupon handed over to the post of tax collection for regular checking of the tax amount of the invoices issued on behalf of VAT taxpayers with the tax amount levied, and the other coupons handed over to the VAT taxpayers. Article 14 The post of issuing special invoices shall receive special invoices at the window of issuing special invoices after approval by the person-in-charge of the invoice management department, and read the electronic information of the corresponding invoices into the anti-counterfeit tax-control invoicing system.